{"id":17477,"date":"2020-03-20T11:07:05","date_gmt":"2020-03-20T10:07:05","guid":{"rendered":"https:\/\/bpion.com\/hu\/?p=17477"},"modified":"2023-12-07T11:08:57","modified_gmt":"2023-12-07T10:08:57","slug":"mar-a-beszamolo-elfogadasakor-gondoljunk-a-kovetkezo-ev-konyvvizsgalati-kotelezettsegere","status":"publish","type":"post","link":"https:\/\/bpion.hu\/mar-a-beszamolo-elfogadasakor-gondoljunk-a-kovetkezo-ev-konyvvizsgalati-kotelezettsegere\/","title":{"rendered":"M\u00e1r a besz\u00e1mol\u00f3 elfogad\u00e1sakor gondoljunk a k\u00f6vetkez\u0151 \u00e9v k\u00f6nyvvizsg\u00e1lati k\u00f6telezetts\u00e9g\u00e9re"},"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>B\u00e1r a besz\u00e1mol\u00f3 elfogad\u00e1s\u00e1ra a sz\u00e1mviteli t\u00f6rv\u00e9ny k\u00fcl\u00f6n nem r\u00f6gz\u00edt hat\u00e1rid\u0151t, el\u0151\u00edrja, hogy azt az adott \u00fczleti \u00e9v m\u00e9rlegfordul\u00f3 napj\u00e1t k\u00f6vet\u0151 \u00f6t\u00f6dik h\u00f3nap utols\u00f3 napj\u00e1ig kell let\u00e9tbe helyezni. Ennek megfelel\u0151en azokn\u00e1l a t\u00e1rsas\u00e1gokn\u00e1l, ahol az \u00fczleti \u00e9v megegyezik a napt\u00e1ri \u00e9vvel, v\u00e9szesen k\u00f6zel\u00edt a&nbsp;<strong>m\u00e1jus 31.-i hat\u00e1rid\u0151<\/strong>. (Kor\u00e1bbi cikk\u00fcnkben olvashat a&nbsp;<a href=\"https:\/\/bpion.hu\/szamviteli-beszamolo-kozzetetel-mire-szamithatunk-ha-nem-teszunk-eleget-kozzeteteli-kotelezettsegunknek\/?lang=hu\">besz\u00e1mol\u00f3kra vonatkoz\u00f3 let\u00e9tbe helyez\u00e9si \u00e9s k\u00f6zz\u00e9t\u00e9teli szab\u00e1ly megs\u00e9rt\u00e9se miatti szankci\u00f3kr\u00f3l<\/a>.)<\/p>\n\n\n\n<p>Azzal, hogy ismertek lesznek a besz\u00e1mol\u00f3val lez\u00e1rt \u00fczleti \u00e9v adatai, lehet\u0151s\u00e9g\u00fcnk lesz r\u00e1, hogy megvizsg\u00e1ljuk k\u00f6nyvvizsg\u00e1latra k\u00f6telezett\u2013e t\u00e1rsas\u00e1gunk. K\u00f6nyvvizsg\u00e1latra k\u00f6telezett lesz egy T\u00e1rsas\u00e1g amennyiben az al\u00e1bbi k\u00e9t felt\u00e9tel egy\u00fcttesen teljes\u00fcl,&nbsp;<strong>mentes\u00fcl\u00fcnk a k\u00f6nyvvizsg\u00e1lat al\u00f3l:<\/strong><\/p>\n\n\n\n<ul>\n<li>az \u00fczleti \u00e9vet megel\u0151z\u0151 k\u00e9t \u00fczleti \u00e9v \u00e1tlag\u00e1ban a v\u00e1llalkoz\u00f3 \u00e9ves (\u00e9ves szintre \u00e1tsz\u00e1m\u00edtott) nett\u00f3 \u00e1rbev\u00e9tele nem haladta meg a&nbsp;<strong>300 milli\u00f3 forintot<\/strong>, \u00e9s<\/li>\n\n\n\n<li>az \u00fczleti \u00e9vet megel\u0151z\u0151 k\u00e9t \u00fczleti \u00e9v \u00e1tlag\u00e1ban a v\u00e1llalkoz\u00f3 \u00e1ltal \u00e1tlagosan foglalkoztatottak sz\u00e1ma nem haladta meg az&nbsp;<strong>50 f\u0151t<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>A fentiek alapj\u00e1n teh\u00e1t el\u0151\u00e1llhat az a helyzet, hogy 2020-t\u00f3l m\u00e1r k\u00f6nyvvizsg\u00e1latra k\u00f6telezettek lesz\u00fcnk.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft\"><img decoding=\"async\" src=\"https:\/\/bpion.com\/wp-content\/uploads\/2020\/03\/Green-light-1.png\" alt=\"Z\u00f6ld l\u00e1mpa - mikor enged\u00e9lyezett a k\u00f6nyvvizsg\u00e1lati k\u00f6telezetts\u00e9g\" class=\"wp-image-4141\" \/><\/figure><\/div>\n\n\n<p>Szeretn\u00e9nk felh\u00edvni azonban arra a figyelmet, hogy a k\u00f6nyvvizsg\u00e1lati k\u00f6telezetts\u00e9get&nbsp;<strong>nem kiz\u00e1r\u00f3lag a sz\u00e1mviteli t\u00f6rv\u00e9ny teheti k\u00f6telez\u0151v\u00e9<\/strong>. Abban az esetben ugyanis, ha a gazdas\u00e1gi t\u00e1rsas\u00e1g t\u00e1rsas\u00e1gi szerz\u0151d\u00e9se el\u0151\u00edrja a k\u00f6nyvvizsg\u00e1lati szolg\u00e1ltat\u00e1s ig\u00e9nybev\u00e9tel\u00e9t, akkor a k\u00f6nyvvizsg\u00e1l\u00f3 megb\u00edz\u00e1s\u00e1ra sz\u00fcks\u00e9g van.<\/p>\n\n\n\n<p>Mindenk\u00e9pp indokolt teh\u00e1t sz\u00e1m\u00edt\u00e1sba venni, hogy 2020-t\u00f3l szeretn\u00e9nk\u2013e k\u00f6nyvvizsg\u00e1latot a t\u00e1rsas\u00e1gunkn\u00e1l, mert hi\u00e1ba nem lesz\u00fcnk k\u00f6telezettek az \u00e9rt\u00e9khat\u00e1rok miatt k\u00f6nyvvizsg\u00e1latra, ha a t\u00e1rsas\u00e1g t\u00e1rsas\u00e1gi szerz\u0151d\u00e9se ezt el\u0151\u00edrja, nem mentes\u00fclhet\u00fcnk a k\u00f6telezetts\u00e9g al\u00f3l, kiv\u00e9ve ha a t\u00e1rsas\u00e1gi szerz\u0151d\u00e9s is m\u00f3dos\u00edt\u00e1sra ker\u00fcl.<\/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>B\u00e1r a besz\u00e1mol\u00f3 elfogad\u00e1s\u00e1ra a sz\u00e1mviteli t\u00f6rv\u00e9ny k\u00fcl\u00f6n nem r\u00f6gz\u00edt hat\u00e1rid\u0151t, el\u0151\u00edrja, hogy azt az adott \u00fczleti \u00e9v m\u00e9rlegfordul\u00f3 napj\u00e1t k\u00f6vet\u0151 \u00f6t\u00f6dik h\u00f3nap utols\u00f3 napj\u00e1ig kell let\u00e9tbe helyezni. Ennek megfelel\u0151en azokn\u00e1l a t\u00e1rsas\u00e1gokn\u00e1l, ahol az \u00fczleti \u00e9v megegyezik a napt\u00e1ri \u00e9vvel, v\u00e9szesen k\u00f6zel\u00edt a&nbsp;m\u00e1jus 31.-i hat\u00e1rid\u0151. (Kor\u00e1bbi cikk\u00fcnkben olvashat a&nbsp;besz\u00e1mol\u00f3kra vonatkoz\u00f3 let\u00e9tbe helyez\u00e9si \u00e9s k\u00f6zz\u00e9t\u00e9teli <a href=\"https:\/\/bpion.hu\/mar-a-beszamolo-elfogadasakor-gondoljunk-a-kovetkezo-ev-konyvvizsgalati-kotelezettsegere\/\" class=\"more-link\">&#8230;<span class=\"screen-reader-text\">  M\u00e1r a besz\u00e1mol\u00f3 elfogad\u00e1sakor gondoljunk a k\u00f6vetkez\u0151 \u00e9v k\u00f6nyvvizsg\u00e1lati k\u00f6telezetts\u00e9g\u00e9re<\/span><\/a><\/p>\n","protected":false},"author":30,"featured_media":16572,"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>M\u00e1r a besz\u00e1mol\u00f3 elfogad\u00e1sakor gondoljunk a k\u00f6vetkez\u0151 \u00e9v k\u00f6nyvvizsg\u00e1lati k\u00f6telezetts\u00e9g\u00e9re - BPiON Magyarorsz\u00e1g<\/title>\n<meta name=\"description\" content=\"B\u00e1r a besz\u00e1mol\u00f3 elfogad\u00e1s\u00e1ra a sz\u00e1mviteli t\u00f6rv\u00e9ny k\u00fcl\u00f6n nem r\u00f6gz\u00edt hat\u00e1rid\u0151t, el\u0151\u00edrja, hogy azt az adott \u00fczleti \u00e9v m\u00e9rlegfordul\u00f3 napj\u00e1t k\u00f6vet\u0151 \u00f6t\u00f6dik h\u00f3nap utols\u00f3 napj\u00e1ig kell let\u00e9tbe helyezni. Ennek megfelel\u0151en azokn\u00e1l a t\u00e1rsas\u00e1gokn\u00e1l, ahol az \u00fczleti \u00e9v megegyezik a napt\u00e1ri \u00e9vvel, v\u00e9szesen k\u00f6zel\u00edt a\u00a0m\u00e1jus 31.-i hat\u00e1rid\u0151.\" \/>\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\/mar-a-beszamolo-elfogadasakor-gondoljunk-a-kovetkezo-ev-konyvvizsgalati-kotelezettsegere\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\u00e1r a besz\u00e1mol\u00f3 elfogad\u00e1sakor gondoljunk a k\u00f6vetkez\u0151 \u00e9v k\u00f6nyvvizsg\u00e1lati k\u00f6telezetts\u00e9g\u00e9re - BPiON Magyarorsz\u00e1g\" \/>\n<meta property=\"og:description\" content=\"B\u00e1r a besz\u00e1mol\u00f3 elfogad\u00e1s\u00e1ra a sz\u00e1mviteli t\u00f6rv\u00e9ny k\u00fcl\u00f6n nem r\u00f6gz\u00edt hat\u00e1rid\u0151t, el\u0151\u00edrja, hogy azt az adott \u00fczleti \u00e9v m\u00e9rlegfordul\u00f3 napj\u00e1t k\u00f6vet\u0151 \u00f6t\u00f6dik h\u00f3nap utols\u00f3 napj\u00e1ig kell let\u00e9tbe helyezni. Ennek megfelel\u0151en azokn\u00e1l a t\u00e1rsas\u00e1gokn\u00e1l, ahol az \u00fczleti \u00e9v megegyezik a napt\u00e1ri \u00e9vvel, v\u00e9szesen k\u00f6zel\u00edt a\u00a0m\u00e1jus 31.-i hat\u00e1rid\u0151.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bpion.hu\/mar-a-beszamolo-elfogadasakor-gondoljunk-a-kovetkezo-ev-konyvvizsgalati-kotelezettsegere\/\" \/>\n<meta property=\"og:site_name\" content=\"BPiON Magyarorsz\u00e1g\" \/>\n<meta property=\"article:author\" content=\"\/wp-content\/uploads\/2024\/01\/andreabodnar2.jpg\" \/>\n<meta property=\"article:published_time\" content=\"2020-03-20T10:07:05+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-07T10:08:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/bpion.hu\/wp-content\/uploads\/sites\/4\/2023\/10\/bpion-payroll-accounting-services-017.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=\"Andrea Bodn\u00e1r\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Andrea Bodn\u00e1r\" \/>\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\/mar-a-beszamolo-elfogadasakor-gondoljunk-a-kovetkezo-ev-konyvvizsgalati-kotelezettsegere\/\",\"url\":\"https:\/\/bpion.hu\/mar-a-beszamolo-elfogadasakor-gondoljunk-a-kovetkezo-ev-konyvvizsgalati-kotelezettsegere\/\",\"name\":\"M\u00e1r a besz\u00e1mol\u00f3 elfogad\u00e1sakor gondoljunk a k\u00f6vetkez\u0151 \u00e9v k\u00f6nyvvizsg\u00e1lati k\u00f6telezetts\u00e9g\u00e9re - BPiON Magyarorsz\u00e1g\",\"isPartOf\":{\"@id\":\"https:\/\/bpion.hu\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/bpion.hu\/mar-a-beszamolo-elfogadasakor-gondoljunk-a-kovetkezo-ev-konyvvizsgalati-kotelezettsegere\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/bpion.hu\/mar-a-beszamolo-elfogadasakor-gondoljunk-a-kovetkezo-ev-konyvvizsgalati-kotelezettsegere\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/bpion.hu\/wp-content\/uploads\/sites\/4\/2023\/10\/bpion-payroll-accounting-services-017.jpg\",\"datePublished\":\"2020-03-20T10:07:05+00:00\",\"dateModified\":\"2023-12-07T10:08:57+00:00\",\"author\":{\"@id\":\"https:\/\/bpion.hu\/#\/schema\/person\/296a72f8ca94c26b7def482bee4185af\"},\"description\":\"B\u00e1r a besz\u00e1mol\u00f3 elfogad\u00e1s\u00e1ra a sz\u00e1mviteli t\u00f6rv\u00e9ny k\u00fcl\u00f6n nem r\u00f6gz\u00edt hat\u00e1rid\u0151t, el\u0151\u00edrja, hogy azt az adott \u00fczleti \u00e9v m\u00e9rlegfordul\u00f3 napj\u00e1t k\u00f6vet\u0151 \u00f6t\u00f6dik h\u00f3nap utols\u00f3 napj\u00e1ig kell let\u00e9tbe helyezni. 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