Katalin Borbély

Katalin Borbély
Széchenyi István University, Gyor · Department of Financial Analysis

PhD

About

9
Publications
1,080
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
15
Citations
Citations since 2016
5 Research Items
3 Citations
20162017201820192020202120220.00.51.01.52.02.53.0
20162017201820192020202120220.00.51.01.52.02.53.0
20162017201820192020202120220.00.51.01.52.02.53.0
20162017201820192020202120220.00.51.01.52.02.53.0
Introduction
Katalin Borbély currently works at the Department of Financial Analysis, Széchenyi István University, Gyor. Katalin does research in Accounting Scholarship and Business Administration. Her current project is the history of accounting in Hungary.
Skills and Expertise

Publications

Publications (9)
Article
Full-text available
The eXtensible Business Reporting Language (XBRL) digital reporting system presents the annual accounts and financial data in a standardized format, thus producing comparable reports. This study examines how new sustainability reporting requirements proposed by the recent International Financial Reporting Standard (IFRS) S2 exposure draft could aff...
Book
Full-text available
Borbély Katalin (2019) Mérlegvilágosság Tanulmányok a magyar számvitel történetéről, Borbély Katalin, ISBN 978-615-00-6222-8 (nyomtatott verzió) https://play.google.com/store/books/details/Borb%C3%A9ly_Katalin_M%C3%A9rlegvil%C3%A1goss%C3%A 1g?id=-Cq4DwAAQBAJ (google book, ISBN 978-615-00-6134-4) https://books.apple.com/hu/book/m%C3%A9rlegvil%C3%A1g...
Article
Full-text available
The purpose of the article is to present Hungarian accounting regulations in two very important periods of Hungarian history: during the period of the Austro-Hungarian Compromise of 1867 and after the fall of Communism. The study compares the two periods on the basis of the relevant domestic and international literature; it examines the economic hi...
Article
Full-text available
The aim of the paper is to highlight two factors influencing Hungarian accounting regulations: the legislation of accounting in the last 25 years and the most important features of the taxation system. Both of them can influence the main requirement of the Hungarian Act on Accounting, the true and fair view. The research methods are based on a synt...
Article
ABSTRACT This paper provides, against a review of prior literature on the problems faced by economies in transition from plan to market, an analysis of developments in Hungarian accounting regulation during the past 15 years. Significant legislative events are examined, as well as gradually shifting attitudes of the key players involved in the regu...

Network

Cited By