{"id":17021,"date":"2023-01-20T10:42:52","date_gmt":"2023-01-20T09:42:52","guid":{"rendered":"https:\/\/bpion.com\/hu\/?p=17021"},"modified":"2023-11-28T10:44:34","modified_gmt":"2023-11-28T09:44:34","slug":"gondolatok-a-2022-es-ev-vegi-zarashoz","status":"publish","type":"post","link":"https:\/\/bpion.hu\/gondolatok-a-2022-es-ev-vegi-zarashoz\/","title":{"rendered":"Gondolatok a 2022-es \u00e9v v\u00e9gi z\u00e1r\u00e1shoz"},"content":{"rendered":"\n<section class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\"><div class=\"wp-block-group__inner-container\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-layout-2 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column center is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:1000px\">\n<p><strong>A 2022-es \u00e9v ism\u00e9t egy rendk\u00edv\u00fcli \u00e9v volt, hiszen m\u00e9g ki sem hevert\u00fck a Covid hat\u00e1sait 2022 febru\u00e1r 24-\u00e9n kit\u00f6rt az ukr\u00e1n-orosz h\u00e1bor\u00fa. Ezen hat\u00e1sok sok v\u00e1llalkoz\u00e1s p\u00e9nz\u00fcgyi teljes\u00edtm\u00e9ny\u00e9t \u00e9rinthett\u00e9k, lehet csak kisebb, de lehet jelent\u0151s m\u00e9rt\u00e9kben, ez\u00e9rt \u00e9rdemes v\u00e9gig gondolni milyen t\u00e9nyez\u0151ket kell sz\u00e1mba venni a 2022-es \u00e9v z\u00e1r\u00e1sakor.<\/strong><\/p>\n\n\n\n<p>+&nbsp;A rendk\u00edv\u00fcli k\u00f6r\u00fclm\u00e9nyekre tekintettel a sz\u00e1mviteli elvek k\u00f6z\u00fcl az els\u0151, ami esz\u00fcnkbe jut&nbsp;<strong>a v\u00e1llalkoz\u00e1s folytat\u00e1s\u00e1nak elve<\/strong>. Ha nem teljes\u00fcl a v\u00e1llalkoz\u00e1s folytat\u00e1s\u00e1nak elve, vagy azzal kapcsolatban l\u00e9nyeges bizonytalans\u00e1g \u00e1ll fenn, akkor az eszk\u00f6z\u00f6ket \u00e9s forr\u00e1sokat elt\u00e9r\u0151 elvek szerint kell \u00e9rt\u00e9kelni. A v\u00e1llalkoz\u00e1s folytat\u00e1s\u00e1nak elv\u00e9nek s\u00e9r\u00fcl\u00e9s\u00e9t sz\u00e1mos k\u00f6r\u00fclm\u00e9ny jelezheti pl jelent\u0151s vev\u0151 vagy sz\u00e1ll\u00edt\u00f3 elveszt\u00e9se, alapanyag ell\u00e1t\u00e1si probl\u00e9m\u00e1k, hitelkoven\u00e1nsok megs\u00e9rt\u00e9se, negat\u00edv m\u0171k\u00f6d\u00e9si cash-flow stb. A T\u00e1rsas\u00e1g vezet\u0151s\u00e9g\u00e9nek feladata, hogy felm\u00e9rje a T\u00e1rsas\u00e1gnak a m\u0171k\u00f6d\u00e9s folytat\u00e1s\u00e1ra val\u00f3 k\u00e9pess\u00e9g\u00e9t, beazonos\u00edtsa az ezzel kapcsolatos kock\u00e1zatokat, \u00e9s ezt az \u00e9rt\u00e9kel\u00e9st megfelel\u0151 m\u00f3don bemutassa a sz\u00e1mviteli besz\u00e1mol\u00f3ban.<\/p>\n\n\n\n<p>+&nbsp;K\u00fcl\u00f6n\u00f6s tekintettel kell lenni a&nbsp;<strong>m\u00e9rlegfordul\u00f3napi ut\u00e1ni esem\u00e9nyek<\/strong>&nbsp;meg\u00edt\u00e9l\u00e9s\u00e9re \u00e9s ezek hat\u00e1saira a 2022-es \u00e9vre. A magyar sz\u00e1mvitel alkalmazza a m\u00e9rlegk\u00e9sz\u00edt\u00e9s id\u0151pontj\u00e1t: az \u00e9rt\u00e9kel\u00e9sek sor\u00e1n figyelembe kell venni a m\u00e9rlegfordul\u00f3nap \u00e9s m\u00e9rlegk\u00e9sz\u00edt\u00e9s k\u00f6z\u00f6tti inform\u00e1ci\u00f3kat. A IAS 10 standard els\u0151re k\u00f6nnyen \u00e9rtelmezhet\u0151 ir\u00e1nymutat\u00e1st ad a t\u00e1rgy\u00e9vet \u00e9rint\u0151 m\u00f3dos\u00edt\u00f3 \u00e9s nem m\u00f3dos\u00edt\u00f3 esem\u00e9nyeket illet\u0151en. Kiindul\u00e1sk\u00e9nt meg kell vizsg\u00e1lni, hogy a m\u00e9rlegfordul\u00f3nap ut\u00e1ni esem\u00e9nyek ismerete magasabb min\u0151s\u00e9g\u0171 ismeretet ad-e a vezet\u0151s\u00e9gnek egy olyan k\u00f6r\u00fclm\u00e9nyr\u0151l, ami m\u00e1r fordul\u00f3napkor fenn\u00e1llt.<\/p>\n\n\n\n<p>+&nbsp;A magyar sz\u00e1mvitel \u00e9s az IFRS-ek szerint sem lehet&nbsp;<strong>bev\u00e9telt kimutatni<\/strong>, ha annak p\u00e9nz\u00fcgyi realiz\u00e1l\u00e1s\u00e1ra bizonytalan. A hektikus gazdas\u00e1gi k\u00f6rnyezet k\u00f6vetkezt\u00e9ben r\u00e9gi vev\u0151kn\u00e9l is el\u0151fordulhat likvidit\u00e1si neh\u00e9zs\u00e9g, amelyek \u00e9rinthetik a bev\u00e9teleink realiz\u00e1l\u00e1s\u00e1t.<\/p>\n\n\n\n<p>+&nbsp;Az&nbsp;<strong>eszk\u00f6z\u00f6k \u00e9rt\u00e9kel\u00e9se<\/strong>&nbsp;eset\u00e9n kiemelt hangs\u00falyt kell tenni azok megt\u00e9r\u00fcl\u00e9seit \u00e9rint\u0151 t\u00e9nyez\u0151kre pl: k\u00e9szletek eset\u00e9n az alapanyag\u00e1rak emelked\u00e9s\u00e9t esetleg nem siker\u00fcl \u00e9rv\u00e9nyes\u00edteni el\u0151re megk\u00f6t\u00f6tt fix \u00e1ras elad\u00e1si szerz\u0151d\u00e9sekben, t\u00e1rgyi eszk\u00f6z\u00f6k eset\u00e9n a bev\u00e9tel cs\u00f6kken\u00e9se, vagy a tev\u00e9kenys\u00e9g felf\u00fcggeszt\u00e9se indik\u00e1lhat terven fel\u00fcli \u00e9rt\u00e9kcs\u00f6kken\u00e9s elsz\u00e1mol\u00e1s\u00e1t, k\u00f6vetel\u00e9sek eset\u00e9n a roml\u00f3 fizet\u0151k\u00e9pess\u00e9g megjelen\u00e9s\u00e9nek hat\u00e1ssal kell lennie a k\u00f6vetel\u00e9sek \u00e9v v\u00e9gi \u00e9rt\u00e9k\u00e9l\u00e9s\u00e9re.<\/p>\n\n\n\n<p>+&nbsp;&nbsp;A j\u00f6vedelemtermel\u0151 k\u00e9pess\u00e9g roml\u00e1sa&nbsp;<strong>saj\u00e1t t\u0151ke veszt\u00e9s<\/strong>sel a jogi el\u0151\u00edr\u00e1sok megs\u00e9rt\u00e9s\u00e9vel j\u00e1rhat, amelyet a T\u00e1rsas\u00e1g vezet\u0151s\u00e9g\u00e9nek a tulajdonosok sz\u00e1m\u00e1ra jeleznie kell, akiknek meg kell tenni a t\u0151ke rendez\u00e9s\u00e9hez sz\u00fcks\u00e9ges l\u00e9p\u00e9seket.&nbsp;<\/p>\n\n\n\n<p>+&nbsp;Az&nbsp;<strong>\u00e1rfolyamok ingadoz\u00e1sa<\/strong>&nbsp;jelent\u0151s p\u00e9nz\u00fcgyi kock\u00e1zattal j\u00e1r, ennek megfelel\u0151en az \u00e1rfolyamkock\u00e1zatok kezel\u00e9s\u00e9nek lehet\u0151s\u00e9gei egyre jobban el\u0151t\u00e9rbe ker\u00fclnek.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\">Kapcsolat:<\/h4>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\">\n<div class=\"wp-block-media-text alignwide is-vertically-aligned-top\" style=\"grid-template-columns:30% auto\"><figure class=\"wp-block-media-text__media\"><a href=\"\/bio\/tamaskovacshu\/\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"800\" src=\"https:\/\/bpion.com\/hu\/wp-content\/uploads\/sites\/4\/2023\/09\/tamas.jpg\" alt=\"\" class=\"wp-image-15325 size-full\" srcset=\"https:\/\/bpion.hu\/wp-content\/uploads\/sites\/4\/2023\/09\/tamas.jpg 600w, https:\/\/bpion.hu\/wp-content\/uploads\/sites\/4\/2023\/09\/tamas-225x300.jpg 225w, https:\/\/bpion.hu\/wp-content\/uploads\/sites\/4\/2023\/09\/tamas-38x50.jpg 38w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/figure><div class=\"wp-block-media-text__content\">\n<h6 class=\"wp-block-heading\"><strong><a href=\"\/bio\/tamaskovacshu\/\">Tam\u00e1s Kov\u00e1cs<\/a><\/strong><br>MD Hungary, <br>Partner<br><br><br><\/h6>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:33.33%\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>A 2022-es \u00e9v ism\u00e9t egy rendk\u00edv\u00fcli \u00e9v volt, hiszen m\u00e9g ki sem hevert\u00fck a Covid hat\u00e1sait 2022 febru\u00e1r 24-\u00e9n kit\u00f6rt az ukr\u00e1n-orosz h\u00e1bor\u00fa. Ezen hat\u00e1sok sok v\u00e1llalkoz\u00e1s p\u00e9nz\u00fcgyi teljes\u00edtm\u00e9ny\u00e9t \u00e9rinthett\u00e9k, lehet csak kisebb, de lehet jelent\u0151s m\u00e9rt\u00e9kben, ez\u00e9rt \u00e9rdemes v\u00e9gig gondolni milyen t\u00e9nyez\u0151ket kell sz\u00e1mba venni a 2022-es \u00e9v z\u00e1r\u00e1sakor. +&nbsp;A rendk\u00edv\u00fcli k\u00f6r\u00fclm\u00e9nyekre tekintettel a <a href=\"https:\/\/bpion.hu\/gondolatok-a-2022-es-ev-vegi-zarashoz\/\" class=\"more-link\">&#8230;<span class=\"screen-reader-text\">  Gondolatok a 2022-es \u00e9v v\u00e9gi z\u00e1r\u00e1shoz<\/span><\/a><\/p>\n","protected":false},"author":65,"featured_media":16570,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"rk-custom-page-article-page-en.php","format":"standard","meta":{"footnotes":""},"categories":[371,373,1,368,372],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Gondolatok a 2022-es \u00e9v v\u00e9gi z\u00e1r\u00e1shoz - BPiON Magyarorsz\u00e1g<\/title>\n<meta name=\"description\" content=\"A 2022-es \u00e9v ism\u00e9t egy rendk\u00edv\u00fcli \u00e9v volt, hiszen m\u00e9g ki sem hevert\u00fck a Covid hat\u00e1sait 2022 febru\u00e1r 24-\u00e9n kit\u00f6rt az ukr\u00e1n-orosz h\u00e1bor\u00fa.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bpion.hu\/gondolatok-a-2022-es-ev-vegi-zarashoz\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gondolatok a 2022-es \u00e9v v\u00e9gi z\u00e1r\u00e1shoz - BPiON Magyarorsz\u00e1g\" \/>\n<meta property=\"og:description\" content=\"A 2022-es \u00e9v ism\u00e9t egy rendk\u00edv\u00fcli \u00e9v volt, hiszen m\u00e9g ki sem hevert\u00fck a Covid hat\u00e1sait 2022 febru\u00e1r 24-\u00e9n kit\u00f6rt az ukr\u00e1n-orosz h\u00e1bor\u00fa.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bpion.hu\/gondolatok-a-2022-es-ev-vegi-zarashoz\/\" \/>\n<meta property=\"og:site_name\" content=\"BPiON Magyarorsz\u00e1g\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-20T09:42:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-11-28T09:44:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/bpion.hu\/wp-content\/uploads\/sites\/4\/2023\/10\/bpion-payroll-accounting-services-014.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Orsolya Dobosi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Orsolya Dobosi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bpion.hu\/gondolatok-a-2022-es-ev-vegi-zarashoz\/\",\"url\":\"https:\/\/bpion.hu\/gondolatok-a-2022-es-ev-vegi-zarashoz\/\",\"name\":\"Gondolatok a 2022-es \u00e9v v\u00e9gi z\u00e1r\u00e1shoz - 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