Version 13 - March 2025 (CUD release)
Content update
The CUD Release focuses on the legislative content changes for the period ending December 2024.
- Financial Period Type: 12-Months (Annual)
- Target Industry Type: Manufacturing, Services, and Generic (excluding Financial Services)
Legislative updates
Updates compared to last year will affect the December 31, 2025 year-end template. The threshold changes are most significant. Review the template for relevant paragraphs. The deferred tax paragraphs become mandatory in 2024, while they were optional in 2023.
Early adoption available for these accounting standards
The changes affect the financial year starting in 2025.
Related Content
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Hungary
Format:
Article