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Accounting aspects of revenues in double entry accounting of Slovakia and comparison with international accounting standards

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  • Agneša Víghová

    (Bratislava University of Economics and Management, Slovakia)

Abstract

Revenue is the basic information needed to calculate the profit or loss of an entity that accounts in the underlying accounting system. The aim of the presented article is to point out the definition of revenues according to international accounting standards and their comparison with revenues in the Slovak Republic. The article is based on the requirements of the European Union and takes into account 2 assumptions: the accrual basis and the revenues according to IAS (for business entities) and IPSAS (for public administration entities). We used the method of comparison and the method of analysis. The article also contains the results of the control activities of the Financial Administration of the Slovak Republic, as revenues are the basic attribute for calculating the corporate income tax base. This is the initial phase of general analysis, in which we will continue with more detailed intentions in other published articles.

Suggested Citation

  • Agneša Víghová, 2021. "Accounting aspects of revenues in double entry accounting of Slovakia and comparison with international accounting standards," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(2), pages 81-93, December.
    • Handle: RePEc:ssi:jouesi:v:9:y:2021:i:2:p:81-93
    DOI: 10.9770/jesi.2021.9.2(5)
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    References listed on IDEAS

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    1. Jiangyong Lu & Xiaohui Liu & Mike Wright & Igor Filatotchev, 2014. "International experience and FDI location choices of Chinese firms: The moderating effects of home country government support and host country institutions," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 45(4), pages 428-449, May.
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