Switch to IFRS in time!
As of 1 January 2017 every Hungarian enterprise with an auditing obligation can decide to prepare its annual report in accordance with the International Financial Reporting Standards (IFRS). A recent study by the consultancy division of MAZARS has revealed that those who decide to switch to the IFRS system or must do so are obliged to employ IFRS-certified experts by 30 September. In addition to this, they also need to prepare an accounting policy that is in line with IFRS standards and an audit-based, IFRS-compatible starter balance sheet.
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