Welcome to Kontír Digital Office website!


Call Us

 Accounting policy

Accounting policy

1. Accounting policy summary

2. The business year, the date of the Statement of financial position (balance sheet)

3. Date of preparation of the report

4. Audit, Deposit, and Disclosure

5. Method of bookkeeping

6. The annual report

6.1. Form of the report

6.2. The currency of the report

7. Balance sheet  ( Statement of financial position) and Statement of profit or loss 

8. Accounting principles

9. Regulations to be prepared in the framework of accounting policy

10. Classification of assets

11. Value adjustment, revaluation reserve

12. Valuation at fair value

13. Accounting for the costs of reorganization

14. Accounting for Experimental Development Costs

15. Qualification criteria for accounts

15.1. Materiality criteria

15.2. Specific low-value inventory

15.3. Value of small receivables per customer, per debtor

15.4. Revenues, expenses, and expenses of exceptional size or occurrence

15.5. In the case of bad debts, disproportionate costs

16. Proportional reduction

17. Depreciation policy

18. Valuation of currency and foreign exchange items

19. Provisioning

20. Archiving accounts



E-mail Us E-MAIL

© 2020 All rights reserved Digcon • XLS.HU - Honlapkészítés
This site uses cookies. By continuing to browse the site, you are agreeing to our use of cookies. Find out more.