Approaches to Revenue Definition and Recognition and Their Implications for Profit and Loss Measurement

Pojetí a uznání "revenue" v rámci modelu hospodářského výsledku - přístupy a aplikace

Jaroslav Wagner and Petr Petera

Český finanční a účetní časopis, 2014, vol. 2014, issue 3, 20-33

Abstract: The paper concerns models of profit and loss measurement in accordance with various approaches to revenue definition and recognition. First part defines different models as a result of a theoretical experiment, regardless postulates and axioms applied in any economic disciplines. It aims to show - without any prepossessions - diversity of concepts that can be used for profit measurement. Second part deals with selected application problems of general models of revenues.

Keywords: Revenues; Revenue recognition; Profit measurement; Profit sharing; Výnosy; Rozpoznání výnosů; Měření zisku; Sdílení zisku (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
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DOI: 10.18267/j.cfuc.406

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