specificjelentésalapot

Specific jelentésalapot refers to a specialized reporting basis used in accounting and finance. This term, of Hungarian origin, translates roughly to "specific reporting basis" or "specific reporting foundation." It denotes a set of accounting rules and principles that deviate from general accounting standards (like IFRS or local GAAP) to cater to a particular purpose or entity. This deviation is typically allowed or required by specific regulations or for internal management purposes.

The purpose of a specific jelentésalapot can vary. It might be employed by subsidiaries of multinational corporations to align their financial reporting with the parent company's internal policies, even if those differ from local statutory requirements. Alternatively, it could be used for regulatory reporting to specific authorities that have unique information needs not fully captured by general accounting frameworks. For instance, a particular industry might have specific metrics or valuation methods that necessitate a custom reporting basis.

Key characteristics of a specific jelentésalapot include its tailored nature and its defined scope. It is not intended for general public disclosure in the same way as audited financial statements prepared under standard GAAP. Instead, its audience is usually more limited, comprising internal management, parent companies, or regulatory bodies. The underlying transactions and balances are still recognized and measured, but the classification, presentation, or valuation might be adjusted according to the specific reporting basis.