{"id":9915,"date":"2019-09-23T19:29:44","date_gmt":"2019-09-23T16:29:44","guid":{"rendered":"https:\/\/super-news.info\/hu\/mesterseges-intelligenciat-eresztenek-a-tozsdei-beszamolokra-e-volution\/"},"modified":"2019-09-23T19:29:46","modified_gmt":"2019-09-23T16:29:46","slug":"mesterseges-intelligenciat-eresztenek-a-tozsdei-beszamolokra-e-volution","status":"publish","type":"post","link":"https:\/\/super-news.info\/hu\/mesterseges-intelligenciat-eresztenek-a-tozsdei-beszamolokra-e-volution\/","title":{"rendered":"Mesters\u00e9ges intelligenci\u00e1t eresztenek a t\u0151zsdei besz\u00e1mol\u00f3kra &#8211; E-volution"},"content":{"rendered":"<p>Azon v\u00e1llalkoz\u00e1soknak, amelyek r\u00e9szv\u00e9nyeivel a t\u0151zsd\u00e9n kereskednek, 2020. janu\u00e1r 1-t\u0151l \u00e9ves besz\u00e1mol\u00f3jukat ember \u00e9s mesters\u00e9ges intelligencia (AI) \u00e1ltal egyar\u00e1nt olvashat\u00f3 form\u00e1ban kell k\u00f6zz\u00e9tenni\u00fck. Az uni\u00f3s el\u0151\u00edr\u00e1snak k\u00f6sz\u00f6nhet\u0151en k\u00f6nnyebb lesz el\u00e9rni \u00e9s \u00f6sszehasonl\u00edtani a v\u00e1llalkoz\u00e1sok adatait \u00e9s egyszer\u0171bb lesz azok elemz\u00e9se is. A b\u00e1rki \u00e1ltal szabadon hozz\u00e1f\u00e9rhet\u0151 adatok miatt a t\u0151zsdei c\u00e9gek gazd\u00e1lkod\u00e1sa  a jelenlegin\u00e9l \u00e1tl\u00e1that\u00f3bb lesz, ami n\u00f6veli a befektet\u0151k bizalm\u00e1t. A v\u00e1ltoz\u00e1sokra azonban az \u00e9rintetteknek nem \u00e1rt alaposan felk\u00e9sz\u00fclni.Az Eur\u00f3pai \u00c9rt\u00e9kpap\u00edr-piaci Hat\u00f3s\u00e1g (ESMA) \u00faj, elektronikus besz\u00e1mol\u00e1si form\u00e1tumot dolgozott ki. Ez az Eur\u00f3pai Egys\u00e9ges Elektronikus Form\u00e1tum (ESEF). 2020. janu\u00e1r 1-t\u0151l azon c\u00e9geknek, amelyek pap\u00edrjai b\u00e1rmelyik, az Eur\u00f3pai Uni\u00f3 ter\u00fclet\u00e9n l\u00e9v\u0151 t\u0151zsd\u00e9re vannak bejegyezve, \u00e9ves p\u00e9nz\u00fcgyi besz\u00e1mol\u00f3jukat k\u00f6telez\u0151 ilyen m\u00f3don elk\u00e9sz\u00edteni \u00e9s k\u00f6zz\u00e9tenni.   Az adatokat XHTML form\u00e1tumban kell felt\u00f6lteni, azonban a nemzetk\u00f6zi sz\u00e1mviteli el\u0151\u00edr\u00e1sok (IFRS) szerint k\u00e9sz\u00fclt konszolid\u00e1lt besz\u00e1mol\u00f3kn\u00e1l egy m\u00e1sik dologra \u00e9s \u00e9rdemes figyelni. Ezekn\u00e9l ugyanis egy \u00faj, a g\u00e9pek \u00e1ltal olvashat\u00f3 XBRL nyelvet is haszn\u00e1lni kell. Els\u0151 l\u00e9p\u00e9sk\u00e9nt csak az \u00e9ves besz\u00e1mol\u00f3 els\u0151dleges elemeit (m\u00e9rleg, \u00e1tfog\u00f3 eredm\u00e9nykimutat\u00e1s, saj\u00e1t t\u0151ke v\u00e1ltoz\u00e1s kimutat\u00e1sa, cash flow) kell jel\u00f6lni egy hierarchikus, el\u0151re meghat\u00e1rozott ESEF sz\u00f3t\u00e1r (taxon\u00f3mia) seg\u00edts\u00e9g\u00e9vel. 2022. janu\u00e1r 1-j\u00e9t\u0151l viszont m\u00e1r a kieg\u00e9sz\u00edt\u0151 mell\u00e9kletben szerepl\u0151 megjegyz\u00e9seket is c\u00edmk\u00e9zni kell.   Az XBRL (eXtensible Business Reporting Language) egy g\u00e9pek \u00e1ltal olvashat\u00f3 kiterjeszthet\u0151 \u00fczleti besz\u00e1mol\u00e1si nyelv, ami szabadon hozz\u00e1f\u00e9rhet\u0151 \u00e9s a \u00fczleti adatok digit\u00e1lis megoszt\u00e1s\u00e1ban ny\u00fajt seg\u00edts\u00e9get. Az inline XBRL (iXBRL) g\u00e9pek \u00e9s emberek \u00e1ltal olvashat\u00f3 form\u00e1tumban jel\u00f6li a besz\u00e1mol\u00f3t egy taxon\u00f3mia ment\u00e9n. Vagyis az XHTML form\u00e1tumban \u2013 amely emberek \u00e1ltal olvashat\u00f3 &#8211; k\u00f6zz\u00e9tett besz\u00e1mol\u00f3 tartalmazni fogja az XBRL besz\u00e1mol\u00e1si nyelv adatait \u2013 amelyek a g\u00e9pek \u00e1ltal\u00e1l olvashat\u00f3ak \u2013 az iXBRL szabv\u00e1ny seg\u00edts\u00e9g\u00e9vel.    A megfelel\u0151 form\u00e1tumban elk\u00e9sz\u00edtett \u00e9s felc\u00edmk\u00e9zett besz\u00e1mol\u00f3k v\u00e1rhat\u00f3an hozz\u00e1f\u00e9rhet\u0151ek lesznek az ESMA fejleszt\u00e9se alatt \u00e1ll\u00f3 Eur\u00f3pai Elektronikus Hozz\u00e1f\u00e9r\u00e9si Ponton (EEAP). A v\u00e1llalkoz\u00e1sok besz\u00e1mol\u00f3i \u00edgy k\u00f6nnyebben hozz\u00e1f\u00e9rhet\u0151k \u00e9s egyszer\u0171bben \u00f6sszehasonl\u00edthat\u00f3k lesznek. A k\u00e9s\u0151bbiekben pedig ak\u00e1r az is elk\u00e9pzelhet\u0151, hogy ezeket az adatokat mesters\u00e9ges intelligencia seg\u00edts\u00e9g\u00e9vel elemzik.   \u201eA felk\u00e9sz\u00fcl\u00e9st c\u00e9lszer\u0171 id\u0151ben elkezdeni, hiszen sok a tennival\u00f3. M\u00e9g a nagyv\u00e1llalatok k\u00f6r\u00e9ben sem ritka, hogy a besz\u00e1mol\u00e1si folyamat kev\u00e9ss\u00e9 digitaliz\u00e1lt, a besz\u00e1mol\u00f3k f\u0151leg pap\u00edron vagy Excel t\u00e1bl\u00e1zatokban, esetleg PDF f\u00e1jlokban k\u00e9sz\u00fclnek. Az \u00faj szab\u00e1lyoknak \u00fagy lehet megfelelni, hogyha besz\u00e1mol\u00e1st k\u00e9sz\u00edt\u0151 szoftvert alkalmaznak, amely alkalmas az ESEF c\u00edmk\u00e9z\u00e9sre, vagy a k\u00e9sz \u00e9ves besz\u00e1mol\u00f3t c\u00edmk\u00e9zik fel ugyancsak egy szoftver seg\u00edts\u00e9g\u00e9vel vagy kiszervezik a tev\u00e9kenys\u00e9get\u201d \u2013 mondta el Luk\u00e1ts Attila, a Deloitte XBRL tan\u00e1csad\u00e1s ter\u00fclet\u00e9\u00e9rt felel\u0151s projekt menedzsere.   A felk\u00e9sz\u00fcl\u00e9s sor\u00e1n hasznos lehet, ha a tavalyi besz\u00e1mol\u00f3ja alapj\u00e1n a v\u00e1llalkoz\u00e1s k\u00e9sz\u00edt egy f\u00e1jlt, amelyben meghat\u00e1rozza, hogy a besz\u00e1mol\u00f3 melyik sor\u00e1hoz, melyik c\u00edmke val\u00f3. A c\u00edmk\u00e9z\u00e9s ut\u00e1n az elk\u00e9sz\u00edtett XHTML form\u00e1tum\u00fa f\u00e1jlokat m\u00e1r lehet tesztelni, hogy megfelelnek-e az ESEF szab\u00e1lyainak. Elker\u00fclhetetlen a c\u00edmk\u00e9z\u00e9s min\u0151s\u00e9g\u00e9nek ellen\u0151rz\u00e9se is, hiszen ez lesz az alapja a k\u00e9s\u0151bbi elemz\u00e9seknek. Jelenleg ez a feladat nem tartozik a k\u00f6nyvvizsg\u00e1l\u00f3k hat\u00e1sk\u00f6r\u00e9be, \u00e1m k\u00f6nnyen lehet, hogy el\u0151bb ut\u00f3bb v\u00e1ltozni fog a szab\u00e1lyoz\u00e1s.   \u201e\u00d6sszes\u00e9g\u00e9ben v\u00e9ve a t\u0151zsdec\u00e9gek sz\u00e1m\u00e1ra okoz n\u00e9mi pluszmunk\u00e1t az, hogy megfelelhessenek az \u00faj el\u0151\u00edr\u00e1soknak, \u00e1m m\u00e9gsem j\u00e1rnak rosszul. Az \u00faj XBRL nyelv alkalmaz\u00e1sa egyidej\u0171leg ugyanis lehet\u0151s\u00e9get ad a riport\u00e1l\u00e1si folyamatok egys\u00e9ges\u00edt\u00e9s\u00e9re, digitaliz\u00e1l\u00e1s\u00e1ra \u00e9s hat\u00e9konyabb\u00e1 t\u00e9tel\u00e9re\u201d \u2013 tette hozz\u00e1 Luk\u00e1ts Attila. K\u00f6vesd az oldalunkat a\u00a0Facebook-on \u00e9s a\u00a0<a href=\"https:\/\/twitter.com\/digitalhungary\" target=\"_blank\" rel=\"noopener noreferrer\">Twitteren<\/a> is!<script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><br \/>\n<br \/>\n<!--noindex--><br \/>\n<a href=\"https:\/\/www.digitalhungary.hu\/e-volution\/Mesterseges-intelligenciat-eresztenek-a-tozsdei-beszamolokra\/8940\/\" rel=\"nofollow\">Source link <\/a><br \/>\n<!--\/noindex--><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Azon v\u00e1llalkoz\u00e1soknak, amelyek r\u00e9szv\u00e9nyeivel a t\u0151zsd\u00e9n kereskednek, 2020. janu\u00e1r 1-t\u0151l \u00e9ves besz\u00e1mol\u00f3jukat ember \u00e9s mesters\u00e9ges intelligencia (AI) \u00e1ltal egyar\u00e1nt olvashat\u00f3 form\u00e1ban kell k\u00f6zz\u00e9tenni\u00fck. Az uni\u00f3s el\u0151\u00edr\u00e1snak k\u00f6sz\u00f6nhet\u0151en k\u00f6nnyebb lesz el\u00e9rni \u00e9s \u00f6sszehasonl\u00edtani a v\u00e1llalkoz\u00e1sok adatait \u00e9s egyszer\u0171bb lesz azok elemz\u00e9se is. A b\u00e1rki \u00e1ltal szabadon hozz\u00e1f\u00e9rhet\u0151 adatok miatt a t\u0151zsdei c\u00e9gek gazd\u00e1lkod\u00e1sa a jelenlegin\u00e9l \u00e1tl\u00e1that\u00f3bb [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":9916,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-9915","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-digitalis-marketing-hirek"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mesters\u00e9ges intelligenci\u00e1t eresztenek a t\u0151zsdei besz\u00e1mol\u00f3kra - E-volution - Super News<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/super-news.info\/hu\/mesterseges-intelligenciat-eresztenek-a-tozsdei-beszamolokra-e-volution\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mesters\u00e9ges intelligenci\u00e1t eresztenek a t\u0151zsdei besz\u00e1mol\u00f3kra - E-volution - Super News\" \/>\n<meta property=\"og:description\" content=\"Azon v\u00e1llalkoz\u00e1soknak, amelyek r\u00e9szv\u00e9nyeivel a t\u0151zsd\u00e9n kereskednek, 2020. janu\u00e1r 1-t\u0151l \u00e9ves besz\u00e1mol\u00f3jukat ember \u00e9s mesters\u00e9ges intelligencia (AI) \u00e1ltal egyar\u00e1nt olvashat\u00f3 form\u00e1ban kell k\u00f6zz\u00e9tenni\u00fck. Az uni\u00f3s el\u0151\u00edr\u00e1snak k\u00f6sz\u00f6nhet\u0151en k\u00f6nnyebb lesz el\u00e9rni \u00e9s \u00f6sszehasonl\u00edtani a v\u00e1llalkoz\u00e1sok adatait \u00e9s egyszer\u0171bb lesz azok elemz\u00e9se is. 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