értékváltozás

értékváltozás is a Hungarian term that translates to "value change" in English. It is a broad concept used in various contexts, particularly in economics, finance, and accounting. Essentially, it refers to any alteration in the worth or value of an asset, liability, or equity over a period of time.

In economics, értékváltozás can describe changes in the market price of goods and services due to factors like supply and demand, inflation, or technological advancements. For example, the value change of a commodity like oil might be influenced by geopolitical events or shifts in global production.

In finance, it commonly relates to the fluctuation in the price of investments such as stocks, bonds, or real estate. An investment portfolio experiences értékváltozás as its constituent assets gain or lose value. This change can be positive (appreciation) or negative (depreciation).

Within accounting, értékváltozás is crucial for reporting the financial health of a company. It pertains to the changes in the book value of assets and liabilities. This includes recognizing depreciation on tangible assets or impairment losses when an asset's value falls below its carrying amount. Similarly, liabilities can experience value changes, for instance, due to interest rate adjustments. Understanding and accurately reporting értékváltozás is fundamental for financial statement analysis and decision-making by stakeholders.