Cilj našeg istraživanja bio je utvrđivanje uticaja globalne finansijske krize na operativnu profitabilnost mađarskih poljoprivrednih preduzeća, putem istraživanja fluktuacija u kreditiranju, neto investicijama i neto prodaji. Na osnovu istraživanja sprovedenih u Srednjoj Evropi analizirali smo finansijsku poziciju preduzeća u periodu od 2007. do 2013. godine, svrstavajući ih u grupe prema njihovoj veličini i tražeći veze između pokazatelja promenjenih usled finansijske krize. Na osnovu sprovedenih istraživanja došli smo do konkluzije da je kriza bila najizrazitija u 2009. i 2010. poslovnoj godini; mikro i mala preduzeća su u ovom vremenskom periodu bila posebno izložena nepovoljnim uticajima. Posebnim testiranjem parametara modelom regresije koji objašnjavaju promene u operativnom profitu dokazano je da gore spomenute promene nisu bile nezavisne jedni od drugih. Jedna model analiza svedoči o uzročno-posledičnoj vezi između pada operativnog profita (EBIT) i smanjenja prihoda iz neto prodaje u 2009. godini, kao i o vezi između naglog povećanja istog i rasta prihoda iz neto prodaje u 2011. godini, osim toga i o marginalnom efektu neto investicija.

Already from the start of the EU ETS, several investigations and analyses have shown that the involved actors are far from treating the emission rights uniformly in their accounting. There is no accepted and uniformly applicable method to determine the exact category and value of these new asset items and to identify how the obligations arising due to the reimbursement of emission rights are to be assessed. At the same time, the various measurement methods may cause significant differences in the profits reported by companies. Therefore, the companies and professional organisations involved in emissions trading are indeed entitled to demand clear guidelines about the accounting treatment of emission rights. The main problem arising in practice is that it is not clarified nor even considered from a theoretical aspect how far the various presentation and measurement methods contribute to the original objective of the emissions trading system, and hence which procedure would represent the most advantageous approach from accounting and social perspectives. The purpose of this research is, through the critical evaluation of the contents of national guidelines issued by professional bodies of European countries and through the review of the impacts of these specifications, to contribute to the creation of a clear and uniformly applicable method in the field of accounting for emission rights. A convergence in accounting for emission rights would be beneficial not only for companies, but also for professional bodies and legislators, independent of which member state are they from.

Nowadays, few experts or politicians look back to the 80s, the post-communist countries present their results after the transition to a market economy. But, in the 1980s, Hungary was the first of the socialist countries to launch major reforms, and within that, the financial system was reformed. The conversion of the banking and the insurance system started at that time, parallel with the Németh government fundamentally overturned the tax system and laid the foundations of today's modern tax system in both of direct and indirect taxation. Our study reviews the period that has been pasted from 1988 till the present time. One of the main aims of this work is to highlight some basic features in the Hungarian tax system, which differs from that of the OECD countries. The theoretical correlations deriving from the differences, however, reflect on the restrictions of the Hungarian system. We emphasizes only one question, what is the link between government tax policy implemented in tax legislation and the behavior of taxpayers.

The influence of corporate income taxation on financial statements presented on a domestic accounting standards basis differ by countries in a wide range. Corporate income taxation in Hungary has a strong connection to the Hungarian Accounting Act. From 2016 it is prescribed or allowed for specific companies to present their financial statements on IFRS basis. The transition represented not only a challenge in the accounting system of the companies, but the state had to face new tasks because the taxation of IFRS companies had to meet the tax principle of horizontal equity and ensure the proper tax revenue. Research data arise from financial statements of Hungarian companies listed on the Budapest Stock Exchange. The average effective tax rate of Hungarian listed companies decreased after the transition. Temporary tax rules for IFRS companies were applied to reach the tax level of the companies that prepare their financial statements following the Hungarian Accounting Law. Authors compare the results with empirical findings of other European countries.

The term depreciation differs in the System of National Accounts from the accounting. Calculation and presentation of depreciation and amortization can also vary by accounting and tax systems. Our research aims to compare the depreciation terms and requirements of National Accounts with the of the Hungarian Accounting Act, the International Financial Reporting Standards (IFRS) and the Hungarian Corporate Tax Act. The presented accounting depreciation and amortization can vary due to the different recognition and measurement requirements, the applied accounting policy for fixed assets, determination of useful life, residual value and depreciation methods. The Corporate Tax Act uses the same terminology as the Accounting Act but calculates depreciation differently. The detected differences in the terminologies and methods at economic, accounting and taxation level can be derived from the different underlying purposes of the regulations. As a consequence of these the aggregated accounting or tax depreciation of companies does not reflect the economic depreciation.