 Trends of Changes in Recognition of Companies’ Revenues from Ordinary Activities (Kierunki zmian w uznawaniu przychodow z dzialalnosci operacyjnej przedsiebiorstwa)Halina Buk ()
Problemy Zarzadzania, 2018, vol. 16, issue 72, 176-184 Abstract: Problems with recognition and assessment of revenues from ordinary activities are among the most important issues in financial accounting, especially because they determine the profit or loss. Since about three years ago, intensive work by IASB has been carried out, which has finally finished with IFRS 15 “Revenue”. The aim of the paper is to critically analyse the accounting law applicable in Poland on identification, recognition and presentation of revenues from companies’ ordinary activities. Considering that the Polish regulations in this respect are very general, many entities in Poland have received potentially very good practice recommendations. Particular attention should be paid to proposals when obligations towards customers are continuously performed as a result of sale of goods and services, including proposals to settle complex contracts covering several separate products provided in different reporting periods. Keywords: revenue; ordinary activity; date recognize of revenues (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:sgm:pzwzuw:v:16:i:72:y:2018:p:176-184 Access Statistics for this article More articles in Problemy Zarzadzania from University of Warsaw, Faculty of Management Contact information at EDIRC. |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.