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Theoretical approaches to the presentation of expenses in the income statement

Teoretické přístupy k prezentaci nákladů ve výsledovce

Miloslav Janhuba and Jaroslava Janhubová

Český finanční a účetní časopis, 2018, vol. 2018, issue 3, 27-40

Abstract: This paper highlights the essence of ensuring revenue and expenses comparability in the income statement, with an emphasis on their factual dimension. The problem relates mainly to the presentation of costs type composition when they are necessarily adjusted for changes in the inventory of own production. The image of the cost type composition in the existence of an aggregate item "change in inventory" is somewhat deviating from the actual range of cost types that are related to the outputs sold. Correction would be possible using input-output structural model approaches centered on the valuation problem. Appropriate application requires close synergy between financial and managerial accounting, and the detection of some of the nonaccounting variables.

Keywords: Income; Costs; Expenses; Revenue; Cost type; Structural cost model; Výsledek hospodaření; Náklady výkonů; Výsledkové náklady; Nákladový druh; Strukturní nákladový model; Výnosy (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2018
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Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3

DOI: 10.18267/j.cfuc.515

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