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	&lt;pre class=&quot;comment&quot; style=&quot;margin-top: 0; margin-bottom: 0;&quot;&gt;&lt;u&gt;Megjegyzés&lt;/u&gt;: A KKV IFRS 16. szakasza a Befektetési célú ingatlanok számviteli kezelésére vonatkozó követelményeket tartalmazza.  A cikk magyarázó megjegyzésekkel és példákkal mutatja be a szakasz előírásait a befektetési célú ingatlannak minősített földterületek, épületek, valamint a lízingbe vevő által operatív lízing keretében birtokolt ingatlanérdekeltségek azonosítására, kezdeti és követő értékelésére, ...&lt;/pre&gt;
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      <abstractText>AZ SME IFRS (KKV IFRS) A KISEBB VÁLLALKOZÁSOK SAJÁTOSSÁGAIT FIGYELEMBE 
VEVŐ NEMZETKÖZI BESZÁMOLÁSI STANDARDOK. AZ SME IFRS MEGTEREMTI A LEHETŐSÉGÉT, HOGY ALKALMAZÁSÁVAL A KIS- ÉS KÖZÉPVÁLLALKOZÁSOK, EGY, A 
TELJES IFRS -NÉL SOKKAL EGYSZERŰBB, IFRS-ALAPÚ SZÁMVITELI KERETRENDSZER 
ALAPJÁN KÉSZÍTHESSÉK EL PÉNZÜGYI KIMUTATÁSAIKAT. JELEN CIKK – A TÖBB EURÓPAI ORSZÁGBAN MÁR ELTERJEDT - SME IFRS FELÉPÍTÉSÉT, ANNAK 1. ÉS 2. SZAKASZÁNAK FŐBB TARTALMI ELEMEIT MUTATJA BE: A KIS ÉS KÖZÉPVÁLLALKOZÁSOK 
KATEGORIZÁLÁSÁT, A SZÁMVITELI ALAPELVEKET ÉS ALAPVETŐ FOGALMAKAT.</abstractText>
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