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Some remarks to innovative approach in Revenue Recognition by International Financial Reporting Standards
[Poznámky k inovovaným přístupům Mezinárodních standardů účetního výkaznictví k výnosům]

Author

Listed:
  • Miloslav Janhuba

Abstract

An International Financial Reporting Standards innovations process and its connections with theoretical fundamentals of balancing in accounting systems is the contents of this critique. Major problematic of new issue of revenue recognition is discussed. The new, so called 'asset-liability approach', is preferred against the opinion of authors of reviewed contribution.

Suggested Citation

  • Miloslav Janhuba, 2006. "Some remarks to innovative approach in Revenue Recognition by International Financial Reporting Standards [Poznámky k inovovaným přístupům Mezinárodních standardů účetního výkaznictví k výnosům]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(4), pages 132-135.
    • Handle: RePEc:prg:jnlcfu:v:2006:y:2006:i:4:id:201:p:132-135
    DOI: 10.18267/j.cfuc.201
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    References listed on IDEAS

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    1. Jens Wüstemann & Sonja Kierzek, 2005. "Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences," Accounting in Europe, Taylor & Francis Journals, vol. 2(1), pages 69-106, January.
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    More about this item

    Keywords

    Revenue recognition; Asset; Net assets; Liability; Temporary accounts; Income; Profit/Gain; Loss; Započítávání výnosu; Aktivum; Čistá aktiva; Závazek; Proudové účty; Důchod; Zisk/přínos; Ztráta/újma;
    All these keywords.

    JEL classification:

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

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