Revenue Recognition in the Public Hospitals

Josef Krupička ()
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Josef Krupička: University of Economics, Prague

A chapter in The Impact of Globalization on International Finance and Accounting, 2018, pp 375-384 from Springer

Abstract: Abstract This paper discusses the subject of revenue recognition in the public hospitals arising from provided healthcare. In its first part, the paper examines this issue within the context of the contemporary literature on the introduction of the accrual principle to the public sector accounting and the role of IPSAS in this process; in the following parts, the paper presents a comparison of the national accounting regulation with the international accounting standards approach on an illustrative example. The conclusion then summarizes the findings from the literature review and underlines the role of accrual accounting basis in the process of improving the public hospital management.

Keywords: Public hospital; Revenue recognition; Accrual accounting (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-68762-9_41

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DOI: 10.1007/978-3-319-68762-9_41

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