{"id":1152,"date":"2026-03-13T08:10:16","date_gmt":"2026-03-13T08:10:16","guid":{"rendered":"https:\/\/www.mooreglobal.hu\/?post_type=service&#038;p=1152"},"modified":"2026-03-16T15:11:47","modified_gmt":"2026-03-16T15:11:47","slug":"konszolidacio-a-magyar-szamviteli-torveny-es-az-ifrs-szerint","status":"publish","type":"service","link":"https:\/\/www.mooreglobal.hu\/en\/services\/ifrs-es-tranzakcios-szamviteli-tanacsadas\/konszolidacio-a-magyar-szamviteli-torveny-es-az-ifrs-szerint\/","title":{"rendered":"Consolidation under Hungarian Accounting Law and IFRS"},"content":{"rendered":"<style id=\"strategiq-hero-style\">@media (min-width: 992px){.block-hero{margin-left:83px}}.block-hero .position-relative:has(.hero__svg){overflow:hidden}.block-hero .hero__svg{z-index:1;-webkit-transform:translateX(100%);transform:translateX(100%);opacity:0;-webkit-animation:heroSvgFadeIn 1s ease-out forwards;animation:heroSvgFadeIn 1s ease-out 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!important}.block-hero.has-primary-gradient-gradient-background .hero{background:var(--primary-gradient)}.block-hero.has-secondary-gradient-gradient-background{background:transparent !important}.block-hero.has-secondary-gradient-gradient-background .hero{background:var(--secondary-gradient)}.block-hero.has-tertiary-gradient-gradient-background{background:transparent !important}.block-hero.has-tertiary-gradient-gradient-background .hero{background:var(--tertiary-gradient)}\n\n\/*# sourceMappingURL=block-hero.css.map *\/\n<\/style>\n<section class=\"wp-block-strategiq block-hero block-hero--default wp-block-strategiq-hero\">\n\t\n\n<div class=\"hero hero--default hero--call-to-action\">\n\t\t\t<div class=\"hero__overlay\"><\/div>\n\t\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col-12  p-0\">\n\t\t\t\t\t\t\t\t\t<picture class=\"hero__image behave-as-bg--cover behave-as-bg--left-center behave-as-bg\"><source media=\"(min-width: 1200px)\" srcset=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/1153\/Consolidation-scaled-1920x900-f50_50.jpeg 1.000x,https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/1153\/Consolidation-scaled-2560x1200-f50_50.jpeg 1.333x\"><source media=\"(min-width: 992px)\" srcset=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/1153\/Consolidation-scaled-1600x900.jpeg 1.000x,https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/1153\/Consolidation-scaled-3200x1800.jpeg 2.000x\"><source media=\"(min-width: 0px)\" srcset=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/1153\/Consolidation-scaled-800x800.jpeg 1.000x,https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/1153\/Consolidation-scaled-1600x1600.jpeg 2.000x\"><img decoding=\"async\" src=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/1153\/Consolidation-scaled-800x800.jpeg\" srcset=\"https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/1153\/Consolidation-scaled-800x800.jpeg 1.000x,https:\/\/www.mooreglobal.hu\/wp-content\/uploads\/sites\/12\/bis-images\/1153\/Consolidation-scaled-1600x1600.jpeg 2.000x\" alt=\"Consolidation under Hungarian Accounting Law and IFRS\" width=\"800\" height=\"800\" class=\"\"><\/picture>\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"hero__content-wrapper\">\n\t\t\t\t\t\t<div class=\"hero__content\">\n\t\t\t\t\t\t\t<h1 class='hero__title'>Consolidation under Hungarian Accounting Law and IFRS<\/h1>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p>(IFRS 10 and IFRS 12)<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t<\/div>\n\n\t\t\t<div class=\"hero__call-to-action\">\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.mooreglobal.hu\/en\/services\/ifrs-es-tranzakcios-szamviteli-tanacsadas\/\" class=\"btn btn--secondary btn--hollow\" target=\"\">\n\t\t\t\t\t\tIFRS and Transactional Accounting Advisory\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.mooreglobal.hu\/en\/slave-tattoos\/\" class=\"btn btn--primary btn--solid\" target=\"\">\n\t\t\t\t\t\tServices main page\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n\n\n\n<section class=\"wp-block-strategiq block-two-column wp-block-strategiq-two-column\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"line line--grey\"><\/div>\n\t\t\t<div class=\"section-name\">\n\t\t\t\t<div class=\"section-name__inner\">\n\t\t\t\t\t\t\t\t\t\t<h2 class=\"section-name__heading\">Our services<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<div class=\"row align-items-start\">\n\t\t\t\t\t\t\t<div class=\"col-12 col-md-6 col-lg-5 offset-lg-1\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-two-column__content content-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p>&nbsp;<\/p>\n<p class=\"body--medium\">Consolidation is a complex area both under Hungarian accounting rules and IFRS, requiring consistency, robust reporting processes and disciplined data flows. Our service is designed to support clients in interpreting consolidation requirements, defining the scope of consolidation, and structuring the necessary reconciliations and consolidation adjustments.<\/p>\n<p class=\"body--medium\"><strong>In our view, involvement of an external expert is particularly important for groups preparing their first consolidated financial statements, acquire, dispose subsidiary or that would like to make their current consolidation processes more efficient.<\/strong><\/p>\n<p>&nbsp;<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"col-12 col-md-6\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-two-column__content content-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p>&nbsp;<\/p>\n<p class=\"body--medium\">We assist clients in designing and reviewing the consolidation process, defining consistent reporting principles and sufficient reporting requirements. Additionally, structuring consolidation adjustments, eliminations and reconciliations in a well-designed way is also essential in this topic. We also support clients in managing the GAAP differences between the Hungarian Accounting Law and IFRS-based consolidation, and in building a methodology that is sustainable in recurring close processes, properly documented and fully auditable.<\/p>\n<p class=\"body--medium\">We assist clients in designing and reviewing the consolidation process, defining consistent reporting principles and sufficient reporting requirements. Additionally, structuring consolidation adjustments, eliminations and reconciliations in a well-designed way is also essential in this topic. We also support clients in managing the GAAP differences between the Hungarian Accounting Law and IFRS-based consolidation, and in building a methodology that is sustainable in recurring close processes, properly documented and fully auditable.<\/p>\n<p>&nbsp;<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n\n\n\n<section style=\"margin-bottom:0\" class=\"wp-block-strategiq block-cta-bar wp-block-strategiq-cta-bar has-background has-primary-gradient-gradient-background\">\n\t<div class=\"container\">\n\t\t<div class=\"block-cta-bar__wrapper\">\n\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col-12 col-lg-9\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta-bar__heading-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"block-cta-bar__heading\">How can we help you?<\/h2>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"col-12 col-lg-3\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"block-cta-bar__button-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.mooreglobal.hu\/en\/get-in-touch\/\" target=\"\" class=\"btn btn--primary btn--solid\">Contact<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.mooreglobal.hu\/en\/rolunk\/\" target=\"\" class=\"btn btn--secondary btn--hollow\">About us<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":1153,"parent":1144,"menu_order":2,"template":"","class_list":["post-1152","service","type-service","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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