Komparace zachycování výnosů podle US GAAP a IAS/IFRS

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F09%3A00139771" target="_blank" >RIV/62156489:43110/09:00139771 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

čeština

Original language name

Revenue Recognition under US GAAP and IFRS Comparison

Original language description

FASB and IASB initiated their joint project on revenue recording to converge IFRS and US GAAP in this area. The main objective of this paper is the comparative analysis of revenue recognition under both systems and evaluation of the most significant differences in revenue recognition and measurements what should be a starting point for preparation of the new general standard for revenue recognition.

Czech name

Revenue Recognition under US GAAP and IFRS Comparison

Czech description

FASB and IASB initiated their joint project on revenue recording to converge IFRS and US GAAP in this area. The main objective of this paper is the comparative analysis of revenue recognition under both systems and evaluation of the most significant differences in revenue recognition and measurements what should be a starting point for preparation of the new general standard for revenue recognition.

Type

D - Article in proceedings

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

Z - Vyzkumny zamer (s odkazem do CEZ)

Publication year

2009

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

Firma a konkureční prostředí 2009, část 4

ISBN

978-80-7392-087-6

ISSN

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e-ISSN

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Number of pages

10

Pages from-to

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Publisher name

MSD

Place of publication

Brno

Event location

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Event date

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Type of event by nationality

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UT code for WoS article

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