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Is the asset-liability approach a significant change to revenue recognition?

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00210099" target="_blank" >RIV/62156489:43110/13:00210099 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Is the asset-liability approach a significant change to revenue recognition?

  • Original language description

    In November 2011, the exposure draft of a new common standard regarding the revenue recognition from contracts with customers was published. The main objective is to unify the principles for revenue recognition and the possibility of its consistent application across sectors. This paper is focused on the identification of areas where we can assume that there will be the most significant differences in reported revenue compared to the current treatment. The aim of the research is the evaluation of its impact on the reported amounts of revenues and their course over time. The greatest difference was considered in accounting for performance obligations at the time of contract inception. Some differences arise in determining transaction price, it can leadto earlier recognition of revenue compared to the current treatment under U.S. GAAP and IFRS. Research conclusions may contribute to the preparers or users of financial statements. It is intended especially for the purpose of introducing

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

    <a href="/en/project/GAP403%2F11%2F0849" target="_blank" >GAP403/11/0849: US GAAP and IAS/IFRS convergence with respect to the adjustment of methodical procedures of the financial analysis</a><br>

  • Continuities

    P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Others

  • Publication year

    2013

  • Confidentiality

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

Data specific for result type

  • Article name in the collection

    European Financial Systems 2013. Proceedings of the 10th International Scientific Conference

  • ISBN

    978-80-210-6294-8

  • ISSN

  • e-ISSN

  • Number of pages

    9

  • Pages from-to

    31-39

  • Publisher name

    Masaryk University

  • Place of publication

    Brno

  • Event location

    Telč

  • Event date

    Jun 10, 2013

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article

    324654400004