értékváltozást

értékváltozás is a Hungarian term that translates to "value change" or "change in value." It is a broad concept that can be applied in various contexts, most commonly in economics, finance, and accounting.

In economics, értékváltozás refers to fluctuations in the worth of goods, services, or assets over time. This can be influenced by factors such as supply and demand, inflation, technological advancements, or changes in consumer preferences. For instance, the értékváltozás of a particular commodity might be observed in its market price.

In finance, it specifically denotes the alteration in the monetary worth of an investment, such as stocks, bonds, or real estate. This change can be positive, leading to a profit, or negative, resulting in a loss. The reporting of such changes is crucial for investors to assess the performance of their portfolios.

In accounting, értékváltozás is used to describe the adjustment of an asset's or liability's carrying amount on the balance sheet. This adjustment can occur due to various reasons, including depreciation, amortization, or revaluation. For example, a company might record an értékváltozás for its machinery as it ages and its utility decreases. Understanding these changes is essential for accurate financial reporting and analysis. The term underscores the dynamic nature of value in economic and financial systems.