{"id":388,"date":"2026-05-08T13:59:22","date_gmt":"2026-05-08T11:59:22","guid":{"rendered":"http:\/\/konyvelofelkeszito.hu\/wordpress\/?page_id=388"},"modified":"2026-05-08T14:53:23","modified_gmt":"2026-05-08T12:53:23","slug":"szamviteli-alapelvek","status":"publish","type":"page","link":"http:\/\/konyvelofelkeszito.hu\/wordpress\/szamviteli-alapelvek\/","title":{"rendered":"Sz\u00e1mviteli alapelvek"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"388\" class=\"elementor elementor-388\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9dc2434 e-flex e-con-boxed e-con e-parent\" data-id=\"9dc2434\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d15e80 elementor-widget elementor-widget-heading\" data-id=\"9d15e80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">SZ\u00c1MVITELI ALAPELVEK<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7096858 e-flex e-con-boxed e-con e-parent\" data-id=\"7096858\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-64e4656 elementor-widget elementor-widget-text-editor\" data-id=\"64e4656\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\">A <strong>sz\u00e1mviteli t\u00f6rv\u00e9ny el\u0151\u00edrja<\/strong>, hogy a k\u00f6nyvvezet\u00e9s \u00e9s a besz\u00e1mol\u00f3 k\u00e9sz\u00edt\u00e9se sor\u00e1n a v\u00e1llalkoz\u00e1soknak alkalmazniuk kell az \u00e1ltal\u00e1nosan elfogadott sz\u00e1mviteli alapelveket.<\/p><p data-start=\"197\" data-end=\"398\">Ezek az alapelvek a <strong>nemzetk\u00f6zi sz\u00e1mviteli standardokra \u00e9p\u00fclnek<\/strong>, ugyanakkor igazodnak az adott orsz\u00e1g gazdas\u00e1gi \u00e9s jogi k\u00f6rnyezet\u00e9hez. A t\u00f6rv\u00e9ny minden v\u00e1llalkoz\u00e1s sz\u00e1m\u00e1ra <strong>k\u00f6telez\u0151v\u00e9 teszi betart\u00e1sukat<\/strong>.<\/p><p data-start=\"400\" data-end=\"487\">A besz\u00e1mol\u00f3 k\u00e9sz\u00edt\u00e9se \u00e9s a k\u00f6nyvel\u00e9s sor\u00e1n az al\u00e1bbi alapelveket kell figyelembe venni:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a8bf385 e-flex e-con-boxed e-con e-parent\" data-id=\"a8bf385\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-817a061 elementor-widget elementor-widget-heading\" data-id=\"817a061\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. A v\u00e1llalkoz\u00e1s folytat\u00e1s\u00e1nak elve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9f05c74 e-flex e-con-boxed e-con e-parent\" data-id=\"9f05c74\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c99fce elementor-widget elementor-widget-text-editor\" data-id=\"4c99fce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\">A <strong>v\u00e1llalkoz\u00e1s folytat\u00e1s\u00e1nak elve<\/strong> abb\u00f3l indul ki, hogy a v\u00e1llalkoz\u00e1s a <strong>j\u00f6v\u0151ben is m\u0171k\u00f6dni fog<\/strong>, tev\u00e9kenys\u00e9g\u00e9t tov\u00e1bb folytatja, \u00e9s nem v\u00e1rhat\u00f3 annak megsz\u0171n\u00e9se vagy jelent\u0151s visszaes\u00e9se.<br data-start=\"693\" data-end=\"696\" \/>Ez az \u00f6sszes t\u00f6bbi alapelv alkalmaz\u00e1s\u00e1nak <strong>alapfelt\u00e9tele<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e22c765 e-flex e-con-boxed e-con e-parent\" data-id=\"e22c765\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ebc609a elementor-widget elementor-widget-heading\" data-id=\"ebc609a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. A teljess\u00e9g elve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43f8e5a e-flex e-con-boxed e-con e-parent\" data-id=\"43f8e5a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fbe4c9c elementor-widget elementor-widget-text-editor\" data-id=\"fbe4c9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\">A <strong>teljess\u00e9g elve<\/strong> szerint v\u00e1llalkoz\u00e1snak <strong>minden<\/strong> olyan <strong>gazdas\u00e1gi esem\u00e9nyt k\u00f6nyvelnie kell<\/strong>, amely hat\u00e1ssal van az eszk\u00f6z\u00f6kre, forr\u00e1sokra vagy az adott \u00e9v eredm\u00e9ny\u00e9re.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3e09370 e-flex e-con-boxed e-con e-parent\" data-id=\"3e09370\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a19b62a elementor-widget elementor-widget-heading\" data-id=\"a19b62a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. A val\u00f3dis\u00e1g elve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1cabf9e e-flex e-con-boxed e-con e-parent\" data-id=\"1cabf9e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-801d47a elementor-widget elementor-widget-text-editor\" data-id=\"801d47a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\">A<strong> val\u00f3dis\u00e1g elve<\/strong> szerint a k\u00f6nyvel\u00e9sben szerepl\u0151 adatoknak \u00e9s a besz\u00e1mol\u00f3 t\u00e9teleinek a <strong>val\u00f3s\u00e1gban is l\u00e9tezni\u00fck kell<\/strong>, valamint <strong>bizony\u00edthat\u00f3nak \u00e9s ellen\u0151rizhet\u0151nek<\/strong> kell lenni\u00fck. Az \u00e9rt\u00e9kel\u00e9s sor\u00e1n a sz\u00e1mviteli t\u00f6rv\u00e9ny el\u0151\u00edr\u00e1sait kell alkalmazni.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d8aa723 e-flex e-con-boxed e-con e-parent\" data-id=\"d8aa723\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b2adba elementor-widget elementor-widget-heading\" data-id=\"8b2adba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4. Az \u00f3vatoss\u00e1g elve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-798b1da e-flex e-con-boxed e-con e-parent\" data-id=\"798b1da\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1dbd930 elementor-widget elementor-widget-text-editor\" data-id=\"1dbd930\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\">Az <strong>\u00f3vatoss\u00e1g elv\u00e9t<\/strong> k\u00f6vetve <strong>nem szabad olyan nyeres\u00e9get<\/strong> <strong>kimutatni<\/strong>, amelynek p\u00e9nz\u00fcgyi <strong>teljes\u00fcl\u00e9se bizonytalan<\/strong>.<br data-start=\"1269\" data-end=\"1272\" \/>Az \u00e9rt\u00e9kcs\u00f6kken\u00e9seket, \u00e9rt\u00e9kveszt\u00e9seket \u00e9s c\u00e9ltartal\u00e9kokat minden esetben el kell sz\u00e1molni, f\u00fcggetlen\u00fcl att\u00f3l, hogy a v\u00e1llalkoz\u00e1s nyeres\u00e9ges vagy vesztes\u00e9ges.<br data-start=\"1430\" data-end=\"1433\" \/>A gazdas\u00e1gi d\u00f6nt\u00e9sek sor\u00e1n <strong>k\u00f6r\u00fcltekint\u0151en<\/strong> kell elj\u00e1rni, hogy a <strong>kimutatott eredm\u00e9ny re\u00e1lis legyen<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-05eab41 e-flex e-con-boxed e-con e-parent\" data-id=\"05eab41\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-318dae1 elementor-widget elementor-widget-heading\" data-id=\"318dae1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5. Az \u00f6sszem\u00e9r\u00e9s elve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9aea83a e-flex e-con-boxed e-con e-parent\" data-id=\"9aea83a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f7066b5 elementor-widget elementor-widget-text-editor\" data-id=\"f7066b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\">Az <strong>\u00f6sszem\u00e9r\u00e9s elve<\/strong> szerint az adott id\u0151szak eredm\u00e9ny\u00e9nek meghat\u00e1roz\u00e1sakor az <strong>adott id\u0151szakhoz tartoz\u00f3<\/strong> bev\u00e9teleket \u00e9s az azokhoz kapcsol\u00f3d\u00f3 k\u00f6lts\u00e9geket, r\u00e1ford\u00edt\u00e1sokat kell figyelembe venni, <strong>f\u00fcggetlen\u00fcl a p\u00e9nz\u00fcgyi teljes\u00edt\u00e9s id\u0151pontj\u00e1t\u00f3l<\/strong>.<br data-start=\"1767\" data-end=\"1770\" \/>A bev\u00e9teleket \u00e9s k\u00f6lts\u00e9geket ahhoz az id\u0151szakhoz kell kapcsolni, amelyben gazdas\u00e1gilag felmer\u00fcltek.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e30b494 e-flex e-con-boxed e-con e-parent\" data-id=\"e30b494\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a5eed5 elementor-widget elementor-widget-heading\" data-id=\"4a5eed5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6. A tartalom els\u0151dlegess\u00e9ge a form\u00e1val szemben elve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-52ba2bd e-flex e-con-boxed e-con e-parent\" data-id=\"52ba2bd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3838213 elementor-widget elementor-widget-text-editor\" data-id=\"3838213\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\">A <strong>tartalom els\u0151dlegess\u00e9ge a form\u00e1val szemben elve<\/strong> kimondja, hogy a gazdas\u00e1gi esem\u00e9nyeket a <strong>t\u00e9nyleges gazdas\u00e1gi tartalmuk<\/strong> alapj\u00e1n kell bemutatni \u00e9s elsz\u00e1molni, nem csup\u00e1n azok jogi form\u00e1ja szerint.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5bf63ef e-flex e-con-boxed e-con e-parent\" data-id=\"5bf63ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-704b148 elementor-widget elementor-widget-text-editor\" data-id=\"704b148\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\"><em>A 2\u20136. pontban szerepl\u0151 alapelvek az \u00fagynevezett <strong>tartalmi alapelvek<\/strong>.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4f3d238 e-flex e-con-boxed e-con e-parent\" data-id=\"4f3d238\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b48c42 elementor-widget elementor-widget-heading\" data-id=\"6b48c42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">7. Az egyedi \u00e9rt\u00e9kel\u00e9s elve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d075327 e-flex e-con-boxed e-con e-parent\" data-id=\"d075327\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e055534 elementor-widget elementor-widget-text-editor\" data-id=\"e055534\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\">Az <strong>egyedi \u00e9rt\u00e9kel\u00e9s elve<\/strong> szerint az eszk\u00f6z\u00f6ket \u00e9s k\u00f6telezetts\u00e9geket <strong>egyenk\u00e9nt kell nyilv\u00e1ntartani \u00e9s \u00e9rt\u00e9kelni<\/strong> a k\u00f6nyvel\u00e9s \u00e9s a besz\u00e1mol\u00f3 k\u00e9sz\u00edt\u00e9se sor\u00e1n. Ennek alapj\u00e1t az \u00e9ves besz\u00e1mol\u00f3hoz k\u00e9sz\u00edtett lelt\u00e1r biztos\u00edtja.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b1755aa e-flex e-con-boxed e-con e-parent\" data-id=\"b1755aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ca13f7d elementor-widget elementor-widget-heading\" data-id=\"ca13f7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">8. A brutt\u00f3 elsz\u00e1mol\u00e1s elve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4bc5ff6 e-flex e-con-boxed e-con e-parent\" data-id=\"4bc5ff6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c902832 elementor-widget elementor-widget-text-editor\" data-id=\"c902832\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\">A<strong> brutt\u00f3 elsz\u00e1mol\u00e1s elve<\/strong> szerint a\u00a0 <strong>bev\u00e9telek \u00e9s k\u00f6lts\u00e9gek<\/strong>, valamint a <strong>k\u00f6vetel\u00e9sek \u00e9s k\u00f6telezetts\u00e9gek<\/strong> egym\u00e1ssal<strong> nem vonhat\u00f3k \u00f6ssze<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fce6940 e-flex e-con-boxed e-con e-parent\" data-id=\"fce6940\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59dcd62 elementor-widget elementor-widget-heading\" data-id=\"59dcd62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">9. Az id\u0151beli elhat\u00e1rol\u00e1s elve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fd6d5ac e-flex e-con-boxed e-con e-parent\" data-id=\"fd6d5ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e8a2c8 elementor-widget elementor-widget-text-editor\" data-id=\"7e8a2c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\">Az <strong>id\u0151beli elhat\u00e1rol\u00e1s elve<\/strong> kimondja, hogy azokat a gazdas\u00e1gi esem\u00e9nyeket, amelyek t\u00f6bb \u00fczleti \u00e9vet \u00e9rintenek, <strong>id\u0151ar\u00e1nyosan kell elsz\u00e1molni<\/strong> az \u00e9rintett id\u0151szakok k\u00f6z\u00f6tt. \u00cdgy a bev\u00e9telek \u00e9s k\u00f6lts\u00e9gek mindig a megfelel\u0151 id\u0151szakban jelennek meg.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-02e7eb9 e-flex e-con-boxed e-con e-parent\" data-id=\"02e7eb9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97ea2b7 elementor-widget elementor-widget-heading\" data-id=\"97ea2b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">10. A l\u00e9nyegess\u00e9g elve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-39a2976 e-flex e-con-boxed e-con e-parent\" data-id=\"39a2976\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3fcac71 elementor-widget elementor-widget-text-editor\" data-id=\"3fcac71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\">A <strong>l\u00e9nyegess\u00e9g elve<\/strong> szerint minden olyan inform\u00e1ci\u00f3 l\u00e9nyegesnek sz\u00e1m\u00edt, amelynek <strong>hi\u00e1nya vagy hib\u00e1s bemutat\u00e1sa befoly\u00e1solhatja<\/strong> a besz\u00e1mol\u00f3t felhaszn\u00e1l\u00f3k d\u00f6nt\u00e9seit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-725c5b3 e-flex e-con-boxed e-con e-parent\" data-id=\"725c5b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d141840 elementor-widget elementor-widget-heading\" data-id=\"d141840\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">11. A k\u00f6lts\u00e9g-haszon \u00f6sszevet\u00e9s\u00e9nek elve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-762e331 e-flex e-con-boxed e-con e-parent\" data-id=\"762e331\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a509f3c elementor-widget elementor-widget-text-editor\" data-id=\"a509f3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\">A <strong>k\u00f6lts\u00e9g-haszon \u00f6sszevet\u00e9s\u00e9nek elve<\/strong> szerint a besz\u00e1mol\u00f3ban szerepl\u0151 inform\u00e1ci\u00f3k <strong>hasznoss\u00e1g\u00e1nak ar\u00e1nyban<\/strong> kell \u00e1llnia azok <strong>el\u0151\u00e1ll\u00edt\u00e1s\u00e1nak<\/strong> <strong>k\u00f6lts\u00e9geivel<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6f62ed0 e-flex e-con-boxed e-con e-parent\" data-id=\"6f62ed0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fabf0a9 elementor-widget elementor-widget-text-editor\" data-id=\"fabf0a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\"><em>A 7\u201311. pontban szerepl\u0151 alapelvek az \u00fagynevezett <strong>kieg\u00e9sz\u00edt\u0151 alapelvek<\/strong>.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9871770 e-flex e-con-boxed e-con e-parent\" data-id=\"9871770\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d340c10 elementor-widget elementor-widget-heading\" data-id=\"d340c10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">12. A vil\u00e1goss\u00e1g elve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-01726aa e-flex e-con-boxed e-con e-parent\" data-id=\"01726aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13c07f0 elementor-widget elementor-widget-text-editor\" data-id=\"13c07f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\">A <strong>vil\u00e1goss\u00e1g elve<\/strong> szerint a k\u00f6nyvvezet\u00e9snek \u00e9s a besz\u00e1mol\u00f3nak <strong>\u00e1tl\u00e1that\u00f3<\/strong>nak, <strong>\u00e9rthet\u0151<\/strong>nek \u00e9s a <strong>sz\u00e1mviteli t\u00f6rv\u00e9ny el\u0151\u00edr\u00e1sainak megfelel\u0151<\/strong>nek kell lennie. A k\u00f6nyvel\u00e9sb\u0151l egy\u00e9rtelm\u0171en ki kell der\u00fclnie, hogy az adott gazdas\u00e1gi esem\u00e9ny mikor t\u00f6rt\u00e9nt, milyen bizonylat alapj\u00e1n k\u00f6nyvelt\u00e9k, \u00e9s mely eszk\u00f6z\u00f6ket vagy forr\u00e1sokat \u00e9rintette.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-131cd66 e-flex e-con-boxed e-con e-parent\" data-id=\"131cd66\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-387e122 elementor-widget elementor-widget-heading\" data-id=\"387e122\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">13. A folytonoss\u00e1g elve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0bed7d0 e-flex e-con-boxed e-con e-parent\" data-id=\"0bed7d0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e5c80cc elementor-widget elementor-widget-text-editor\" data-id=\"e5c80cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\">A <strong>folytonoss\u00e1g elve<\/strong> azt jelenti, hogy az <strong>\u00faj \u00fczleti \u00e9v<\/strong> <strong>nyit\u00f3 adatai meg kell egyezzenek az el\u0151z\u0151 \u00e9v<\/strong> <strong>z\u00e1r\u00f3 adataival<\/strong>. Az \u00e9rt\u00e9kel\u00e9si m\u00f3dszerek \u00e9s az eredm\u00e9ny meghat\u00e1roz\u00e1s\u00e1nak szab\u00e1lyai csak a t\u00f6rv\u00e9nyben meghat\u00e1rozott esetekben v\u00e1ltozhatnak.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-25b0c05 e-flex e-con-boxed e-con e-parent\" data-id=\"25b0c05\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61d55dc elementor-widget elementor-widget-heading\" data-id=\"61d55dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">14. A k\u00f6vetkezetess\u00e9g elve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-39280d3 e-flex e-con-boxed e-con e-parent\" data-id=\"39280d3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cf6b141 elementor-widget elementor-widget-text-editor\" data-id=\"cf6b141\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\">A <strong>k\u00f6vetkezetess\u00e9g elve<\/strong> kimondja, hogy a besz\u00e1mol\u00f3 tartalm\u00e1nak, form\u00e1j\u00e1nak \u00e9s a k\u00f6nyvvezet\u00e9s m\u00f3dj\u00e1nak biztos\u00edtania kell az <strong>\u00e1lland\u00f3s\u00e1got \u00e9s az \u00e9vek k\u00f6z\u00f6tti \u00f6sszehasonl\u00edthat\u00f3s\u00e1got<\/strong>. Indokolatlan v\u00e1ltoztat\u00e1s p\u00e9ld\u00e1ul a k\u00f6nyvviteli rendszerben vagy a besz\u00e1mol\u00e1si m\u00f3dszerben nem alkalmazhat\u00f3.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-55a959f e-flex e-con-boxed e-con e-parent\" data-id=\"55a959f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4754119 elementor-widget elementor-widget-text-editor\" data-id=\"4754119\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\"><em>A 12\u201314. pontban szerepl\u0151 alapelvek az \u00fagynevezett <strong>formai alapelvek<\/strong>.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-405c2be e-flex e-con-boxed e-con e-parent\" data-id=\"405c2be\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff457f9 elementor-widget elementor-widget-heading\" data-id=\"ff457f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">15. A hasznos\u00edthat\u00f3s\u00e1g elve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cd0d1c5 e-flex e-con-boxed e-con e-parent\" data-id=\"cd0d1c5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-37d054c elementor-widget elementor-widget-text-editor\" data-id=\"37d054c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\">A <strong>hasznos\u00edthat\u00f3s\u00e1g elve<\/strong> szerint a besz\u00e1mol\u00f3 adatait <strong>olyan form\u00e1ban kell bemutatni<\/strong>, hogy azok <strong>seg\u00edts\u00e9k a felhaszn\u00e1l\u00f3kat<\/strong> az \u00fczleti esem\u00e9nyek \u00e9rt\u00e9kel\u00e9s\u00e9ben \u00e9s d\u00f6nt\u00e9seik meghozatal\u00e1ban.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c176cad e-flex e-con-boxed e-con e-parent\" data-id=\"c176cad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f03311 elementor-widget elementor-widget-heading\" data-id=\"5f03311\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">16. A semlegess\u00e9g elve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-378b687 e-flex e-con-boxed e-con e-parent\" data-id=\"378b687\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f080e60 elementor-widget elementor-widget-text-editor\" data-id=\"f080e60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\">A <strong>semlegess\u00e9g elve<\/strong> azt mondja ki, hogy a besz\u00e1mol\u00f3 <strong>inform\u00e1ci\u00f3inak elfogulatlannak \u00e9s t\u00e1rgyilagosnak<\/strong> kell lenni\u00fck.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-299ca9b e-flex e-con-boxed e-con e-parent\" data-id=\"299ca9b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a821aa9 elementor-widget elementor-widget-heading\" data-id=\"a821aa9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">17. Az id\u0151szer\u0171s\u00e9g elve<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-286501f e-flex e-con-boxed e-con e-parent\" data-id=\"286501f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cdda22 elementor-widget elementor-widget-text-editor\" data-id=\"6cdda22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\">Az <strong>id\u0151szer\u0171s\u00e9g elve<\/strong> szerint a besz\u00e1mol\u00f3 adatainak k\u00e9sleked\u00e9s n\u00e9lk\u00fcl, <strong>megfelel\u0151 id\u0151ben kell rendelkez\u00e9sre \u00e1llniuk<\/strong> a felhaszn\u00e1l\u00f3k sz\u00e1m\u00e1ra.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7784453 e-flex e-con-boxed e-con e-parent\" data-id=\"7784453\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-723b74e elementor-widget elementor-widget-text-editor\" data-id=\"723b74e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"26\" data-end=\"195\"><em>A 15\u201317. pontban szerepl\u0151 alapelvek nem neves\u00edtett alapelvek.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>SZ\u00c1MVITELI ALAPELVEK A sz\u00e1mviteli t\u00f6rv\u00e9ny el\u0151\u00edrja, hogy a k\u00f6nyvvezet\u00e9s \u00e9s a besz\u00e1mol\u00f3 k\u00e9sz\u00edt\u00e9se sor\u00e1n a v\u00e1llalkoz\u00e1soknak alkalmazniuk kell az \u00e1ltal\u00e1nosan elfogadott sz\u00e1mviteli alapelveket. Ezek az&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"class_list":["post-388","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sz\u00e1mviteli alapelvek - K\u00f6nyvel\u0151 felk\u00e9sz\u00edt\u0151<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sz\u00e1mviteli alapelvek - K\u00f6nyvel\u0151 felk\u00e9sz\u00edt\u0151\" \/>\n<meta property=\"og:description\" content=\"SZ\u00c1MVITELI ALAPELVEK A sz\u00e1mviteli t\u00f6rv\u00e9ny el\u0151\u00edrja, hogy a k\u00f6nyvvezet\u00e9s \u00e9s a besz\u00e1mol\u00f3 k\u00e9sz\u00edt\u00e9se sor\u00e1n a v\u00e1llalkoz\u00e1soknak alkalmazniuk kell az \u00e1ltal\u00e1nosan elfogadott sz\u00e1mviteli alapelveket. 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