árfolyamkülönbözet
Árfolyamkülönbözet, often translated as exchange rate difference or foreign exchange gain/loss, refers to the change in value of one currency relative to another over a period of time. This fluctuation is a fundamental aspect of international finance and trade. When a company or individual holds assets or liabilities denominated in a foreign currency, any movement in the exchange rate between their home currency and the foreign currency will result in an árfolyamkülönbözet.
For instance, if a Hungarian company imports goods from the United States and agrees to pay in
These differences are accounted for in financial statements, impacting a company's profitability and financial position. They