{"id":3875,"date":"2025-06-26T13:19:37","date_gmt":"2025-06-26T11:19:37","guid":{"rendered":"https:\/\/bta.co.hu\/?page_id=3875"},"modified":"2026-04-20T13:10:06","modified_gmt":"2026-04-20T11:10:06","slug":"mindent-a-halasztott-adorol-1-nap","status":"publish","type":"page","link":"https:\/\/bta.co.hu\/hu\/nyilt-kepzesek\/ifrs-kepzesek\/mindent-a-halasztott-adorol-1-nap\/","title":{"rendered":"Mindent a halasztott ad\u00f3r\u00f3l (1 nap)"},"content":{"rendered":"<div class=\"vc_row wpb_row vc_row-fluid\" ><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<div class=\"row\">\n<div class=\"span12\" data-motopress-type=\"static\" data-motopress-static-file=\"static\/static-title.php\"><\/div>\n<\/div>\n<div class=\"row\">\n<div id=\"content\" class=\"span9 right\" data-motopress-type=\"loop\" data-motopress-loop-file=\"loop\/loop-single-kvaliflap.php\">\n<article id=\"post-2382\" class=\"post__holder post-2382 nyiltkepzeslap type-nyiltkepzeslap status-publish has-post-thumbnail hentry taxnyiltkepzes-ifrs\"><span style=\"color: #800080;\"><strong><a style=\"color: #800080;\" href=\"https:\/\/bta.co.hu\/wp-content\/uploads\/2022\/01\/FINAL-Booking-Form-2021-HUN-ENG.pdf\" rel=\"attachment wp-att-4001\">Jelentkez\u00e9si lap let\u00f6lt\u00e9se ITT<\/a>.<\/strong><\/span><\/article>\n<article class=\"post__holder post-2382 nyiltkepzeslap type-nyiltkepzeslap status-publish has-post-thumbnail hentry taxnyiltkepzes-ifrs\"><\/article>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p><strong>ID\u0150PONT: 2025. november 27.<\/strong><\/p>\n<div class=\"row\">\n<div class=\"row\"><\/div>\n<p>&nbsp;<\/p>\n<div id=\"content\" class=\"span9 right\" data-motopress-type=\"loop\" data-motopress-loop-file=\"loop\/loop-single-kvaliflap.php\">\n<article class=\"post__holder post-2382 nyiltkepzeslap type-nyiltkepzeslap status-publish has-post-thumbnail hentry taxnyiltkepzes-ifrs\">\n<h4><\/h4>\n<\/article>\n<\/div>\n<\/div>\n<h4><\/h4>\n<div class=\"row\">\n<div id=\"content\" class=\"span9 right\" data-motopress-type=\"loop\" data-motopress-loop-file=\"loop\/loop-single-kvaliflap.php\">\n<article class=\"post__holder post-2382 nyiltkepzeslap type-nyiltkepzeslap status-publish has-post-thumbnail hentry taxnyiltkepzes-ifrs\">\n<h4><span style=\"color: #000000;\"><strong>A tanfolyam c\u00e9lja<\/strong><\/span><\/h4>\n<p>Az IAS 12 Nyeres\u00e9gad\u00f3k standard bemutat\u00e1sa.\u00a0 A k\u00e9pz\u00e9s sor\u00e1n sz\u00e1mos esettanulm\u00e1ny seg\u00edts\u00e9g\u00e9vel mutatjuk be az IFRS halasztott ad\u00f3 koncepci\u00f3j\u00e1t.<\/p>\n<h4><\/h4>\n<p>&nbsp;<\/p>\n<h4><strong>Az egynapos k\u00e9pz\u00e9s tematik\u00e1ja<\/strong><\/h4>\n<ul>\n<li>A j\u00f6vedelemad\u00f3 fogalma az IAS 12 Nyeres\u00e9gad\u00f3k standard alapj\u00e1n<\/li>\n<li>A halasztott ad\u00f3 alapelv\u00e9nek szeml\u00e9ltet\u00e9se<\/li>\n<li>A sz\u00e1mviteli \u00e9rt\u00e9k \u00e9s ad\u00f3alap fogalma<\/li>\n<li>\u00c1tmeneti k\u00fcl\u00f6nb\u00f6zetek<\/li>\n<li>Halasztott ad\u00f3 k\u00f6telezetts\u00e9gek \u00e9s k\u00f6vetel\u00e9sek megjelen\u00edt\u00e9s\u00e9nek szab\u00e1lyai<\/li>\n<li>A halasztott ad\u00f3 elsz\u00e1mol\u00e1sa a besz\u00e1mol\u00f3ban<\/li>\n<li>Mentess\u00e9gek<\/li>\n<li>Bemutat\u00e1s<\/li>\n<li>Bizonytalan ad\u00f3poz\u00edci\u00f3k IFRIC 23<\/li>\n<\/ul>\n<h4><\/h4>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #000000;\"><strong>Oktat\u00f3k<\/strong><\/span><\/h4>\n<p><span style=\"color: #000000;\">Oktat\u00f3ink t\u00f6bb \u00e9ves, multinacion\u00e1lis c\u00e9gekn\u00e9l szerzett szakmai tapasztalattal \u00e9s a magyar piacon t\u00f6bb, mint egy \u00e9vtizedes oktat\u00f3i referenci\u00e1val nem csup\u00e1n ter\u00fclet\u00fck, de a magyar feln\u0151ttk\u00e9pz\u00e9si piacnak is elismert szak\u00e9rt\u0151i. Az adott t\u00e9mak\u00f6r\u00f6kre vonatkoz\u00f3 helyi saj\u00e1toss\u00e1gokat is j\u00f3l ismerik, \u00e9s biztos\u00edthatjuk, hogy a di\u00e1kok sz\u00e1m\u00e1ra b\u00e1rmikor rendelkez\u00e9sre \u00e1llnak, ha szakmai seg\u00edts\u00e9gre van sz\u00fcks\u00e9g.<\/span><\/p>\n<h4><\/h4>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #000000;\"><strong>A tanfolyam d\u00e1tuma \u00e9s d\u00edja<\/strong><\/span><\/h4>\n<p><span style=\"color: #000000;\">A tanfolyam 2025. november 27-\u00e9n ker\u00fcl megrendez\u00e9sre.\u00a0 A tanfolyam d\u00edj\u00e1r\u00f3l \u00e9rdekl\u0151dj\u00f6n koll\u00e9g\u00e1nkn\u00e1l.<\/span><\/p>\n<p><span style=\"color: #000000;\">Tel: + 36 1 483 1221<\/span><br \/>\n<span style=\"color: #000000;\">Email: <a style=\"color: #000000;\" href=\"mailto:mariannehokky@bta.co.hu\">mariannehokky@bta.co.hu<\/a><\/span><\/p>\n<\/article>\n<\/div>\n<\/div>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"Jelentkez\u00e9si lap let\u00f6lt\u00e9se ITT. &nbsp; ID\u0150PONT: 2025. november 27. &nbsp; A tanfolyam c\u00e9lja Az IAS 12 Nyeres\u00e9gad\u00f3k standard bemutat\u00e1sa.\u00a0 A k\u00e9pz\u00e9s sor\u00e1n sz\u00e1mos esettanulm\u00e1ny seg\u00edts\u00e9g\u00e9vel mutatjuk be az IFRS halasztott ad\u00f3 koncepci\u00f3j\u00e1t. &nbsp; Az egynapos k\u00e9pz\u00e9s tematik\u00e1ja A j\u00f6vedelemad\u00f3 fogalma az IAS 12 Nyeres\u00e9gad\u00f3k standard alapj\u00e1n A halasztott ad\u00f3 alapelv\u00e9nek szeml\u00e9ltet\u00e9se A sz\u00e1mviteli \u00e9rt\u00e9k \u00e9s ad\u00f3alap [...]","protected":false},"author":1,"featured_media":0,"parent":3248,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"class_list":["post-3875","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Minden a halasztott ad\u00f3r\u00f3l \u2013 IFRS halasztott ad\u00f3 kurzus | BTA Kft.<\/title>\n<meta name=\"description\" content=\"Ismerje meg a halasztott ad\u00f3 m\u0171k\u00f6d\u00e9s\u00e9t! 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