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Revenue - similarities and differences of normative texts
[Výnosy - shody a rozdíly normativních textů]

Author

Listed:
  • Miloslav Janhuba

Abstract

This exposition focused to some basic problems by definition of the microeconomic (and accounting) category "revenue", of its congruence and differences in canonic texts (law act, instruction, directive etc.), which regulate a complex of accounting performances, in the first place, income statements. As canonic texts was make use of directives EU, International Accounting Standards, Financial Accounting Standards in USA and Czech law. Theoretically compared are the functions of revenue (and its precise definition) by isolating of multifarious types of income: operating profit, realizable cost saving, realized cost saving and realized capital gains. The process of revenue recognition in some complicated situations is minutely described mainly in International Accounting Standard No. 18 - Appendix. Next highlighted is any logically uncompromising accounting category 'revenue' necessity in Czech canonic texts for financial statements preparation and disclosure.

Suggested Citation

  • Miloslav Janhuba, 2004. "Revenue - similarities and differences of normative texts [Výnosy - shody a rozdíly normativních textů]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2004(1), pages 107-121.
    • Handle: RePEc:prg:jnlaop:v:2004:y:2004:i:1:id:251:p:107-121
    DOI: 10.18267/j.aop.251
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    Keywords

    revenues; income statement; EU directives; international accounting standards; US GAAP;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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