Some remarks to innovative approach in Revenue Recognition by International Financial Reporting Standards

Poznámky k inovovaným přístupům Mezinárodních standardů účetního výkaznictví k výnosům

Miloslav Janhuba

Český finanční a účetní časopis, 2006, vol. 2006, issue 4, 132-135

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.

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 (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2006
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DOI: 10.18267/j.cfuc.201

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