{"id":165,"date":"2015-12-27T23:32:20","date_gmt":"2015-12-27T22:32:20","guid":{"rendered":"http:\/\/www.whisperingtree.hu\/blog\/?p=165"},"modified":"2015-12-27T23:39:17","modified_gmt":"2015-12-27T22:39:17","slug":"a-szamviteli-torveny-legfontosabb-valtozasai-2016","status":"publish","type":"post","link":"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/","title":{"rendered":"A sz\u00e1mviteli t\u00f6rv\u00e9ny legfontosabb v\u00e1ltoz\u00e1sai 2016"},"content":{"rendered":"

Egyszer\u0171s\u00edtett besz\u00e1mol\u00f3ra vonatkoz\u00f3 \u00e9rt\u00e9khat\u00e1r<\/h2>\n

Az egyszer\u0171s\u00edtett \u00e9ves besz\u00e1mol\u00f3 k\u00e9sz\u00edt\u00e9s\u00e9nek lehet\u0151s\u00e9g\u00e9t ism\u00e9telten kiterjesztett\u00e9k, ezzel az \u00e9ves besz\u00e1mol\u00f3t k\u00e9sz\u00edt\u0151 v\u00e1llalkoz\u00e1sok ar\u00e1nya jelent\u0151sen cs\u00f6kkeni fog a j\u00f6v\u0151 \u00e9vt\u0151l.<\/p>\n

Az al\u00e1bbiakban \u00f6sszefoglaltuk a 2016-os \u00fczleti \u00e9vt\u0151l<\/strong> a besz\u00e1mol\u00f3 k\u00e9sz\u00edt\u00e9s\u00e9re vonatkoz\u00f3 \u00e9rt\u00e9khat\u00e1rokat.<\/p>\n\n\n\n\n\n
Besz\u00e1mol\u00f3 t\u00edpus<\/strong><\/td>\n\u00c1rbev\u00e9tel (milli\u00f3 Ft)<\/strong><\/td>\nM\u00e9rlegf\u0151\u00f6sszeg (milli\u00f3 Ft)<\/strong><\/td>\n\u00c1tlagos foglalkoztatotti l\u00e9tsz\u00e1m (f\u0151)<\/strong><\/td>\n<\/tr>\n
Mikrogazd\u00e1lkod\u00f3i egyszer\u0171s\u00edtett \u00e9ves besz\u00e1mol\u00f3<\/td>\n200<\/td>\n100<\/td>\n10<\/td>\n<\/tr>\n
Egyszer\u0171s\u00edtett \u00e9ves besz\u00e1mol\u00f3<\/td>\n2 400<\/td>\n1\u00a0200<\/td>\n50<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Ha k\u00e9t egym\u00e1st k\u00f6vet\u0151 \u00fczleti \u00e9vben a m\u00e9rleg fordul\u00f3napj\u00e1n a fenti \u00e9rt\u00e9kek k\u00f6z\u00fcl b\u00e1rmelyik kett\u0151 nem haladja meg a hat\u00e1rokat, akkor a v\u00e1llalkoz\u00f3 egyszer\u0171s\u00edtett \u00e9ves besz\u00e1mol\u00f3t, illetve mikrogazd\u00e1lkod\u00f3i egyszer\u0171s\u00edtett \u00e9ves besz\u00e1mol\u00f3t k\u00e9sz\u00edthet.<\/p>\n

Gazd\u00e1lkod\u00f3k k\u00f6z\u00f6tti kapcsolatok<\/h2>\n

M\u00e9rt\u00e9kad\u00f3 befoly\u00e1s<\/h3>\n

\u00daj fogalom a m\u00e9rt\u00e9kad\u00f3 befoly\u00e1s.<\/strong> M\u00e9rt\u00e9kad\u00f3 befoly\u00e1st gyakorol az a v\u00e1llalkoz\u00e1s, amely egy m\u00e1sik gazdas\u00e1gi t\u00e1rsas\u00e1gn\u00e1l legal\u00e1bb a szavazatok 20%-\u00e1val<\/strong> k\u00f6zvetlen\u00fcl vagy k\u00f6zvetetten rendelkezik.<\/p>\n

Jelent\u0151s tulajdoni r\u00e9szesed\u00e9s<\/h3>\n

Jelent\u0151s tulajdoni r\u00e9szesed\u00e9snek min\u0151s\u00fcl a m\u00e1s v\u00e1llalkoz\u00e1s t\u0151k\u00e9j\u00e9ben val\u00f3, \u00e9rt\u00e9kpap\u00edrban megtestes\u00fcl\u0151, vagy m\u00e1s m\u00f3don meghat\u00e1rozott jog, amelynek m\u00e9rt\u00e9ke a 20%-ot <\/strong>meghaladja.<\/p>\n

T\u00e1rsult v\u00e1llalkoz\u00e1s<\/h3>\n

2016-t\u00f3l pontos\u00edtott\u00e1k a t\u00e1rsult v\u00e1llalkoz\u00e1s fogalm\u00e1t. T\u00e1rsult v\u00e1llalkoz\u00e1s<\/strong> lesz az a, konszolid\u00e1l\u00e1sba teljes k\u00f6r\u0171en be nem vont, gazdas\u00e1gi t\u00e1rsas\u00e1g, ahol az anyav\u00e1llalat vagy a konszolid\u00e1l\u00e1sba bevont le\u00e1nyv\u00e1llalata jelent\u0151s tulajdoni r\u00e9szesed\u00e9ssel <\/strong>rendelkezik, \u00e9s m\u00e9rt\u00e9kad\u00f3 befoly\u00e1st <\/strong>gyakorol a gazdas\u00e1gi t\u00e1rsas\u00e1g \u00fczleti \u00e9s p\u00e9nz\u00fcgyi politik\u00e1j\u00e1ra.<\/p>\n

Kapcsolt v\u00e1llalkoz\u00e1s<\/h3>\n

Kapcsolt v\u00e1llalkoz\u00e1snak 2016-t\u00f3l az anyav\u00e1llalat \u00e9s annak le\u00e1nyv\u00e1llalatait<\/strong> kell \u00e9rteni. Kor\u00e1bban a t\u00e1rsult v\u00e1llalkoz\u00e1s ide tartozott.<\/p>\n

Jelent\u0151sen v\u00e1ltozik a besz\u00e1mol\u00f3 fel\u00e9p\u00edt\u00e9se<\/h2>\n

Eredm\u00e9nykimutat\u00e1s<\/h3>\n

Rendk\u00edv\u00fcli t\u00e9telek<\/h4>\n

A 2016-os \u00fczleti \u00e9vt\u0151l kezd\u0151d\u0151en megsz\u0171nik a rendk\u00edv\u00fcli bev\u00e9telek \u00e9s r\u00e1ford\u00edt\u00e1sok<\/strong> fogalma.<\/p>\n

Ezeket a t\u00e9teleket jelleg\u00fcknek megfelel\u0151en az egy\u00e9b bev\u00e9telek, r\u00e1ford\u00edt\u00e1sok, illetve a p\u00e9nz\u00fcgyi m\u0171veletek bev\u00e9telei, r\u00e1ford\u00edt\u00e1sai k\u00f6z\u00e9 kell majd besorolni.<\/p>\n

A besorol\u00e1s alapj\u00e1t az fogja k\u00e9pezni, hogy a gazdas\u00e1gi esem\u00e9ny befektetett p\u00e9nz\u00fcgyi eszk\u00f6z\u00f6kh\u00f6z, r\u00e9szesed\u00e9sekhez, illetve \u00e9rt\u00e9kpap\u00edrokhoz kapcsol\u00f3dik-e.<\/p>\n

Ezzel egy\u00fctt a kieg\u00e9sz\u00edt\u0151 mell\u00e9kletben kell majd bemutatni a sz\u00e1mviteli politik\u00e1ban meghat\u00e1rozott kiv\u00e9teles nagys\u00e1g\u00fa vagy el\u0151fordul\u00e1s\u00fa<\/strong> bev\u00e9telek, r\u00e1ford\u00edt\u00e1sok \u00e9s k\u00f6lts\u00e9gek \u00f6sszeg\u00e9t, illetve jelleg\u00e9t.<\/p>\n

Az eredm\u00e9nykimutat\u00e1s a j\u00f6v\u0151ben nem fog rendk\u00edv\u00fcli eredm\u00e9nyt tartalmazni.<\/p>\n

Az \u00f6sszehasonl\u00edthat\u00f3s\u00e1g \u00e9rdek\u00e9ben az el\u0151z\u0151 \u00fczleti \u00e9v adatait kell bemutatni a 2016-os \u00fczleti \u00e9vr\u0151l k\u00e9sz\u00edtett besz\u00e1mol\u00f3ban az \u00faj el\u0151\u00edr\u00e1soknak megfelel\u0151en, vagyis a rendk\u00edv\u00fcli t\u00e9teleket \u00e1t kell sorolni az egy\u00e9b, illetve a p\u00e9nz\u00fcgyi m\u0171veletek t\u00e9telei k\u00f6z\u00e9, \u00e9s \u00edgy be\u00e1ll\u00edtani azokat az eredm\u00e9nykimutat\u00e1sba az el\u0151z\u0151 \u00fczleti \u00e9v adataik\u00e9nt.<\/p>\n

Az eredm\u00e9nykimutat\u00e1s form\u00e1ja<\/h4>\n

Megsz\u0171nik a \u201eB\u201d v\u00e1ltozat\u00fa eredm\u00e9nykimutat\u00e1s <\/strong>elk\u00e9sz\u00edt\u00e9s\u00e9nek lehet\u0151s\u00e9ge is, b\u00e1r ez, a gyakorlatb\u00f3l kiindulva, nem sok v\u00e1llalkoz\u00e1st fog \u00e9rinteni.<\/p>\n

\u00dczleti vagy c\u00e9g\u00e9rt\u00e9k<\/h4>\n

Jelent\u0151sen sz\u0171k\u00fcl az \u00fczleti vagy c\u00e9g\u00e9rt\u00e9k elsz\u00e1mol\u00e1s\u00e1nak lehet\u0151s\u00e9ge, ide \u00e9rtve a negat\u00edv \u00fczleti vagy c\u00e9g\u00e9rt\u00e9ket is. Ilyen jogc\u00edmen t\u00e9teleket elsz\u00e1molni a j\u00f6v\u0151ben csak akkor lehet, ha \u00fczlet\u00e1g, \u00fczleth\u00e1l\u00f3zat vagy telephely megv\u00e1s\u00e1rl\u00e1s\u00e1ra ker\u00fcl sor.<\/strong><\/p>\n

R\u00e9szesed\u00e9s v\u00e1s\u00e1rl\u00e1sakor a teljes v\u00e9tel\u00e1rat a r\u00e9szesed\u00e9s beker\u00fcl\u00e9si \u00e9rt\u00e9kek\u00e9nt kell figyelembe venni, \u00fczleti vagy c\u00e9g\u00e9rt\u00e9k nem sz\u00e1molhat\u00f3 el.<\/p>\n

Ahol az \u00fczleti vagy c\u00e9g\u00e9rt\u00e9k elsz\u00e1molhat\u00f3s\u00e1ga megmarad, ott a beker\u00fcl\u00e9si \u00e9rt\u00e9ket 5 \u00e9s 10 \u00e9v k\u00f6z\u00f6tt kell majd le\u00edrni.<\/p>\n

Az osztal\u00e9k elsz\u00e1mol\u00e1sa<\/h4>\n

Az osztal\u00e9kot ezent\u00fal a d\u00f6nt\u00e9s napj\u00e1val, a t\u00e1rgy\u00e9vet k\u00f6vet\u0151 \u00fczleti \u00e9vben kell elsz\u00e1molni k\u00f6telezetts\u00e9gk\u00e9nt, valamint az eredm\u00e9nytartal\u00e9k \u00f6sszeg\u00e9t cs\u00f6kkent\u0151 t\u00e9telk\u00e9nt.<\/p>\n

A m\u00e9rleg szerinti eredm\u00e9ny (MSZE), valamint az osztal\u00e9k, illetve eredm\u00e9nytartal\u00e9k ig\u00e9nybev\u00e9tele osztal\u00e9kra sorok megsz\u0171nnek az erdm\u00e9nykimutat\u00e1sban. Az erdm\u00e9nykimutat\u00e1s utols\u00f3 sora az ad\u00f3zott eredm\u00e9ny lesz.<\/strong><\/p>\n

Az MSZE sor a m\u00e9rlegben is megsz\u0171nik, helyette az ad\u00f3zott eredm\u00e9ny soron kell majd kimutatni a t\u00e1rgy\u00e9vi eredm\u00e9nyt.<\/p>\n

Az osztal\u00e9kfizet\u00e9sr\u0151l val\u00f3 d\u00f6nt\u00e9s a j\u00f6v\u0151ben, \u00f6sszhangban a Ptk.-val, a t\u00e1rgy\u00e9vi besz\u00e1mol\u00f3 elfogad\u00e1sa ut\u00e1n t\u00f6rt\u00e9nik. Az osztal\u00e9kfizet\u00e9s fedezte a t\u00e1rgy\u00e9vi ad\u00f3zott eredm\u00e9ny, valamint a szabad eredm\u00e9nytartal\u00e9k lehetnek.<\/p>\n

Kieg\u00e9sz\u00edt\u0151 mell\u00e9klet<\/h2>\n

Az egszer\u0171s\u00edtett \u00e9ves besz\u00e1mol\u00f3 kieg\u00e9sz\u00edt\u0151 mell\u00e9klet\u00e9nek tartalm\u00e1t a j\u00f6v\u0151ben egzakt m\u00f3don hat\u00e1rozza meg a sz\u00e1mviteli t\u00f6rv\u00e9ny, vagyis nem azokat a t\u00e9teleket sorolja fel, amelyeket nem kell tartalmaznia, hanem azokat, amelyeket tartalmaznia kell<\/strong>. Ezzel az \u00e9rtelmez\u00e9s \u00e9s haszn\u00e1lhat\u00f3s\u00e1g nagy m\u00e9rt\u00e9kben n\u0151ni fog.<\/p>\n

A mikrogazd\u00e1lkod\u00f3i besz\u00e1mol\u00f3t k\u00e9sz\u00edt\u0151 v\u00e1llalkoz\u00e1soknak tov\u00e1bbra sem kell kieg\u00e9sz\u00edt\u0151 mell\u00e9kletet k\u00e9sz\u00edteni\u00fck.<\/p>\n

A kieg\u00e9sz\u00edt\u0151 mell\u00e9klet tartalm\u00e1t egy k\u00fcl\u00f6n cikk\u00fcnkben fogjuk bemutatni.<\/p>\n","protected":false},"excerpt":{"rendered":"

Egyszer\u0171s\u00edtett besz\u00e1mol\u00f3ra vonatkoz\u00f3 \u00e9rt\u00e9khat\u00e1r Az egyszer\u0171s\u00edtett \u00e9ves besz\u00e1mol\u00f3 k\u00e9sz\u00edt\u00e9s\u00e9nek lehet\u0151s\u00e9g\u00e9t ism\u00e9telten kiterjesztett\u00e9k, ezzel az \u00e9ves besz\u00e1mol\u00f3t k\u00e9sz\u00edt\u0151 v\u00e1llalkoz\u00e1sok ar\u00e1nya jelent\u0151sen cs\u00f6kkeni fog a j\u00f6v\u0151 \u00e9vt\u0151l. Az al\u00e1bbiakban \u00f6sszefoglaltuk a 2016-os \u00fczleti \u00e9vt\u0151l a besz\u00e1mol\u00f3 k\u00e9sz\u00edt\u00e9s\u00e9re vonatkoz\u00f3 \u00e9rt\u00e9khat\u00e1rokat. Besz\u00e1mol\u00f3 t\u00edpus \u00c1rbev\u00e9tel (milli\u00f3 Ft) M\u00e9rlegf\u0151\u00f6sszeg (milli\u00f3 Ft) \u00c1tlagos foglalkoztatotti l\u00e9tsz\u00e1m (f\u0151) Mikrogazd\u00e1lkod\u00f3i egyszer\u0171s\u00edtett \u00e9ves besz\u00e1mol\u00f3 200 100 … A sz\u00e1mviteli t\u00f6rv\u00e9ny legfontosabb v\u00e1ltoz\u00e1sai 2016<\/span> r\u00e9szletei…<\/a><\/p>\n","protected":false},"author":1,"featured_media":168,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false},"categories":[7],"tags":[2,133,135,134],"yoast_head":"\nSz\u00e1mviteli t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sai 2016<\/title>\n<meta name=\"description\" content=\"T\u00f6bb ponton \u00e9s jelent\u0151sen m\u00f3dosul a sz\u00e1mviteli t\u00f6rv\u00e9ny 2016-t\u00f3l. Megsz\u0171nik a rendk\u00edv\u00fcli eredm\u00e9ny, valamint a m\u00e9rleg szerinti erdm\u00e9ny \u00e9s az \u00fczleti vagy c\u00e9g\u00e9rt\u00e9k.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sz\u00e1mviteli t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sai 2016\" \/>\n<meta property=\"og:description\" content=\"T\u00f6bb ponton \u00e9s jelent\u0151sen m\u00f3dosul a sz\u00e1mviteli t\u00f6rv\u00e9ny 2016-t\u00f3l. Megsz\u0171nik a rendk\u00edv\u00fcli eredm\u00e9ny, valamint a m\u00e9rleg szerinti erdm\u00e9ny \u00e9s az \u00fczleti vagy c\u00e9g\u00e9rt\u00e9k.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/\" \/>\n<meta property=\"og:site_name\" content=\"Whispering Tree Blog\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/konyveloiroda.budapest\" \/>\n<meta property=\"article:published_time\" content=\"2015-12-27T22:32:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-12-27T22:39:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/12\/sztv_valtozasok_2016-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"1163\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Whispering Tree\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@whisperingtreeb\" \/>\n<meta name=\"twitter:site\" content=\"@whisperingtreeb\" \/>\n<meta name=\"twitter:label1\" content=\"Szerz\u0151:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Whispering Tree\" \/>\n\t<meta name=\"twitter:label2\" content=\"Becs\u00fclt olvas\u00e1si id\u0151\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 perc\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/\"},\"author\":{\"name\":\"Whispering Tree\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/person\/8b55019ca0a13b0e6deda034c4bc72e6\"},\"headline\":\"A sz\u00e1mviteli t\u00f6rv\u00e9ny legfontosabb v\u00e1ltoz\u00e1sai 2016\",\"datePublished\":\"2015-12-27T22:32:20+00:00\",\"dateModified\":\"2015-12-27T22:39:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/\"},\"wordCount\":1066,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#organization\"},\"keywords\":[\"K\u00f6nyvel\u00e9s\",\"sz\u00e1mvitel\",\"sz\u00e1mvitel 2016\",\"sz\u00e1mviteli t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sai 2016\"],\"articleSection\":[\"K\u00f6nyvel\u00e9s\"],\"inLanguage\":\"hu\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/\",\"url\":\"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/\",\"name\":\"Sz\u00e1mviteli t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sai 2016\",\"isPartOf\":{\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#website\"},\"datePublished\":\"2015-12-27T22:32:20+00:00\",\"dateModified\":\"2015-12-27T22:39:17+00:00\",\"description\":\"T\u00f6bb ponton \u00e9s jelent\u0151sen m\u00f3dosul a sz\u00e1mviteli t\u00f6rv\u00e9ny 2016-t\u00f3l. Megsz\u0171nik a rendk\u00edv\u00fcli eredm\u00e9ny, valamint a m\u00e9rleg szerinti erdm\u00e9ny \u00e9s az \u00fczleti vagy c\u00e9g\u00e9rt\u00e9k.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/#breadcrumb\"},\"inLanguage\":\"hu\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.whisperingtree.hu\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"A sz\u00e1mviteli t\u00f6rv\u00e9ny legfontosabb v\u00e1ltoz\u00e1sai 2016\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#website\",\"url\":\"https:\/\/www.whisperingtree.hu\/blog\/\",\"name\":\"Whispering Tree Blog\",\"description\":\"K\u00f6nyvel\u00e9ssel, ad\u00f3z\u00e1ssal, c\u00e9g\u00fcgyekkel kapcsolatos t\u00e9m\u00e1k\",\"publisher\":{\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.whisperingtree.hu\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"hu\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#organization\",\"name\":\"Whispering Tree Gazdas\u00e1gi Tan\u00e1csad\u00f3 Iroda\",\"url\":\"https:\/\/www.whisperingtree.hu\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"hu\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/logo\/image\/\",\"url\":\"http:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/12\/cropped-C\u00e9glogo-\u00e1ll\u00f3-inverz-594_617.png\",\"contentUrl\":\"http:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/12\/cropped-C\u00e9glogo-\u00e1ll\u00f3-inverz-594_617.png\",\"width\":2000,\"height\":2077,\"caption\":\"Whispering Tree Gazdas\u00e1gi Tan\u00e1csad\u00f3 Iroda\"},\"image\":{\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/konyveloiroda.budapest\",\"https:\/\/twitter.com\/whisperingtreeb\",\"https:\/\/www.linkedin.com\/in\/attila-lantos-a4b737a2\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/person\/8b55019ca0a13b0e6deda034c4bc72e6\",\"name\":\"Whispering Tree\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"hu\",\"@id\":\"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/11\/Lantos-Attila-CV-k\u00e9p-150x150.jpg\",\"contentUrl\":\"https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/11\/Lantos-Attila-CV-k\u00e9p-150x150.jpg\",\"caption\":\"Whispering Tree\"},\"description\":\"K\u00f6zgazd\u00e1sz, Master of Business Administration, Regisztr\u00e1lt m\u00e9rlegk\u00e9pes k\u00f6nyvel\u0151 Economist, Master of Business Administration, Registered Certified Accountant\",\"sameAs\":[\"http:\/\/www.whisperingtree.hu\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Sz\u00e1mviteli t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sai 2016","description":"T\u00f6bb ponton \u00e9s jelent\u0151sen m\u00f3dosul a sz\u00e1mviteli t\u00f6rv\u00e9ny 2016-t\u00f3l. Megsz\u0171nik a rendk\u00edv\u00fcli eredm\u00e9ny, valamint a m\u00e9rleg szerinti erdm\u00e9ny \u00e9s az \u00fczleti vagy c\u00e9g\u00e9rt\u00e9k.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/","og_locale":"hu_HU","og_type":"article","og_title":"Sz\u00e1mviteli t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sai 2016","og_description":"T\u00f6bb ponton \u00e9s jelent\u0151sen m\u00f3dosul a sz\u00e1mviteli t\u00f6rv\u00e9ny 2016-t\u00f3l. Megsz\u0171nik a rendk\u00edv\u00fcli eredm\u00e9ny, valamint a m\u00e9rleg szerinti erdm\u00e9ny \u00e9s az \u00fczleti vagy c\u00e9g\u00e9rt\u00e9k.","og_url":"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/","og_site_name":"Whispering Tree Blog","article_publisher":"https:\/\/www.facebook.com\/konyveloiroda.budapest","article_published_time":"2015-12-27T22:32:20+00:00","article_modified_time":"2015-12-27T22:39:17+00:00","og_image":[{"width":1200,"height":1163,"url":"https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/12\/sztv_valtozasok_2016-1.png","type":"image\/png"}],"author":"Whispering Tree","twitter_card":"summary_large_image","twitter_creator":"@whisperingtreeb","twitter_site":"@whisperingtreeb","twitter_misc":{"Szerz\u0151:":"Whispering Tree","Becs\u00fclt olvas\u00e1si id\u0151":"5 perc"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/#article","isPartOf":{"@id":"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/"},"author":{"name":"Whispering Tree","@id":"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/person\/8b55019ca0a13b0e6deda034c4bc72e6"},"headline":"A sz\u00e1mviteli t\u00f6rv\u00e9ny legfontosabb v\u00e1ltoz\u00e1sai 2016","datePublished":"2015-12-27T22:32:20+00:00","dateModified":"2015-12-27T22:39:17+00:00","mainEntityOfPage":{"@id":"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/"},"wordCount":1066,"commentCount":0,"publisher":{"@id":"https:\/\/www.whisperingtree.hu\/blog\/#organization"},"keywords":["K\u00f6nyvel\u00e9s","sz\u00e1mvitel","sz\u00e1mvitel 2016","sz\u00e1mviteli t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sai 2016"],"articleSection":["K\u00f6nyvel\u00e9s"],"inLanguage":"hu","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/","url":"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/","name":"Sz\u00e1mviteli t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sai 2016","isPartOf":{"@id":"https:\/\/www.whisperingtree.hu\/blog\/#website"},"datePublished":"2015-12-27T22:32:20+00:00","dateModified":"2015-12-27T22:39:17+00:00","description":"T\u00f6bb ponton \u00e9s jelent\u0151sen m\u00f3dosul a sz\u00e1mviteli t\u00f6rv\u00e9ny 2016-t\u00f3l. Megsz\u0171nik a rendk\u00edv\u00fcli eredm\u00e9ny, valamint a m\u00e9rleg szerinti erdm\u00e9ny \u00e9s az \u00fczleti vagy c\u00e9g\u00e9rt\u00e9k.","breadcrumb":{"@id":"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/#breadcrumb"},"inLanguage":"hu","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.whisperingtree.hu\/blog\/a-szamviteli-torveny-legfontosabb-valtozasai-2016\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.whisperingtree.hu\/blog\/"},{"@type":"ListItem","position":2,"name":"A sz\u00e1mviteli t\u00f6rv\u00e9ny legfontosabb v\u00e1ltoz\u00e1sai 2016"}]},{"@type":"WebSite","@id":"https:\/\/www.whisperingtree.hu\/blog\/#website","url":"https:\/\/www.whisperingtree.hu\/blog\/","name":"Whispering Tree Blog","description":"K\u00f6nyvel\u00e9ssel, ad\u00f3z\u00e1ssal, c\u00e9g\u00fcgyekkel kapcsolatos t\u00e9m\u00e1k","publisher":{"@id":"https:\/\/www.whisperingtree.hu\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.whisperingtree.hu\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"hu"},{"@type":"Organization","@id":"https:\/\/www.whisperingtree.hu\/blog\/#organization","name":"Whispering Tree Gazdas\u00e1gi Tan\u00e1csad\u00f3 Iroda","url":"https:\/\/www.whisperingtree.hu\/blog\/","logo":{"@type":"ImageObject","inLanguage":"hu","@id":"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/logo\/image\/","url":"http:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/12\/cropped-C\u00e9glogo-\u00e1ll\u00f3-inverz-594_617.png","contentUrl":"http:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/12\/cropped-C\u00e9glogo-\u00e1ll\u00f3-inverz-594_617.png","width":2000,"height":2077,"caption":"Whispering Tree Gazdas\u00e1gi Tan\u00e1csad\u00f3 Iroda"},"image":{"@id":"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/konyveloiroda.budapest","https:\/\/twitter.com\/whisperingtreeb","https:\/\/www.linkedin.com\/in\/attila-lantos-a4b737a2\/"]},{"@type":"Person","@id":"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/person\/8b55019ca0a13b0e6deda034c4bc72e6","name":"Whispering Tree","image":{"@type":"ImageObject","inLanguage":"hu","@id":"https:\/\/www.whisperingtree.hu\/blog\/#\/schema\/person\/image\/","url":"https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/11\/Lantos-Attila-CV-k\u00e9p-150x150.jpg","contentUrl":"https:\/\/www.whisperingtree.hu\/blog\/wp-content\/uploads\/2015\/11\/Lantos-Attila-CV-k\u00e9p-150x150.jpg","caption":"Whispering Tree"},"description":"K\u00f6zgazd\u00e1sz, Master of Business Administration, Regisztr\u00e1lt m\u00e9rlegk\u00e9pes k\u00f6nyvel\u0151 Economist, Master of Business Administration, Registered Certified Accountant","sameAs":["http:\/\/www.whisperingtree.hu"]}]}},"_links":{"self":[{"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/posts\/165"}],"collection":[{"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/comments?post=165"}],"version-history":[{"count":1,"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/posts\/165\/revisions"}],"predecessor-version":[{"id":167,"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/posts\/165\/revisions\/167"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/media\/168"}],"wp:attachment":[{"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/media?parent=165"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/categories?post=165"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.whisperingtree.hu\/blog\/wp-json\/wp\/v2\/tags?post=165"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}