Information on Revenues and Income in the Financial Statements of the Czech Companies

Informace o výnosech a zisku v účetních výkazech českých účetních jednotek

David Procházka

Český finanční a účetní časopis, 2009, vol. 2009, issue 1, 6-12

Abstract: The paper shortly introduces the outcomes of a research project "New Approaches to Revenue Recognition in the World and the Possibilities of Their Utilisation in the Czech Republic" registered by Internal Grant Agency of University of Economics, Prague. The findings of the project will be further scrutinised within a research project "Analysis of Accounting Standards for Income Reporting - New Approaches in the World and the Possibilities of Their Utilisation in the Czech Republic" registered by Czech Science Foundation.

Keywords: Revenue; Income; IFRS; US GAAP; CAS; Výnosy; Zisk; ČÚS (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
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DOI: 10.18267/j.cfuc.16

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