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Representation of the going concern concept in the financial statements

100%

Fenyves V., Orbán I., Bács Z., Böcskei E.

Nauki o Finansach

2015

issue 4(25)

24-38

Are the Hungarian and international financial statements drawn up annually suitable to indicate problems, possibly to inform those involved about the declining phase of an enterprise? The information demand of the different market operators is divergent, thus the question is whether the corporate management, possibly the owners place some emphasis on providing adequate information. The global economic, social and environmental changes have increasingly motivated the corporations to demonstrate a responsible behaviour for their indirect and direct environment. But what does responsible employer behaviour, also known as CSR (Corporate Social Responsibility), mean? We would like to draw attention to a particular, broad interpretation of responsibility-taking which shall be presented in the statements, as well as in the business report not forming part of the statement. We examine the issue of social responsibility in a specific perspective in which there is emphasis on, beside the corporate lifecycle models, the information content of the Hungarian and international financial statements and the content of another report made, which is not part of the statement. By paralleling the additional appendix and the other reports, the aim of our research is to draw attention to whether the content of the enterprises’ statements does not comply with the legal regulations so then one of the most important accounting principles i.e. the going concern principle, which the other principles are built on, will (or can) be infringed. Beyond the addressees of accounting, the authors point out the issue of social responsibility based on those similarities which can be observed in the relation system of the value-oriented corporate management.

Has COVID-19 brought a temporary halt to overtourism?

88%

Tiwari P., Chowdhary N.

Turyzm

2021

vol. 31

issue 1

89-93

COVID-19 has caused radical changes in the lives of people as well as economies. These changes are deemed as evolutionary and would bring a new phase of transformation. However, current practices of both people and businesses might cease once the crisis disappears. In the tourism context, going back to unsustainable and irresponsible practices would lead to the re-emergence of tourism aversion. This research note addresses the possibility that COVID-19 has only brought a temporary halt to the pre-existing issue of over-tourism and its related unsustainable practices. Even though the travel restrictions imposed by several countries amidst the spread of coronavirus have created a situation of “zero tourism”, the tourism sector has now resumed its operations in most of the world. By presenting a conceptual framework, this note stresses that if the sector continues to act in the same way as before the virus, the situation of overtourism will re-emerge in the post-COVID-19 phase. Therefore, to prevent this issue, emphasising quality tourism, inculcating responsible behaviour, and the incorporation of technology are suggested.

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1 Nauki o Finansach

1 Turyzm

1 Bács Z.

1 Böcskei E.

1 Chowdhary N.

1 Fenyves V.

1 Orbán I.

1 Tiwari P.

1 2021

1 2016

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Representation of the going concern concept in the financial statements

Has COVID-19 brought a temporary halt to overtourism?