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Trends of Changes in Recognition of Companies’ Revenues from Ordinary Activities (Kierunki zmian w uznawaniu przychodow z dzialalnosci operacyjnej przedsiebiorstwa)

Author

Listed:
  • Halina Buk

    (Uniwersytet Ekonomiczny w Katowicach, Wydzial Finansow i Ubezpieczen)

Abstract

Problems with recognition and assessment of revenues from ordinary activities are among the most important issues in financial accounting, especially because they determine the profit or loss. Since about three years ago, intensive work by IASB has been carried out, which has finally finished with IFRS 15 “Revenue”. The aim of the paper is to critically analyse the accounting law applicable in Poland on identification, recognition and presentation of revenues from companies’ ordinary activities. Considering that the Polish regulations in this respect are very general, many entities in Poland have received potentially very good practice recommendations. Particular attention should be paid to proposals when obligations towards customers are continuously performed as a result of sale of goods and services, including proposals to settle complex contracts covering several separate products provided in different reporting periods.

Suggested Citation

  • Halina Buk, 2018. "Trends of Changes in Recognition of Companies’ Revenues from Ordinary Activities (Kierunki zmian w uznawaniu przychodow z dzialalnosci operacyjnej przedsiebiorstwa)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 16(72), pages 176-184.
    • Handle: RePEc:sgm:pzwzuw:v:16:i:72:y:2018:p:176-184
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    More about this item

    Keywords

    revenue; ordinary activity; date recognize of revenues;
    All these keywords.

    JEL classification:

    • E20 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - General (includes Measurement and Data)
    • I12 - Health, Education, and Welfare - - Health - - - Health Behavior
    • E24 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Employment; Unemployment; Wages; Intergenerational Income Distribution; Aggregate Human Capital; Aggregate Labor Productivity

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