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Information on Revenues and Income in the Financial Statements of the Czech Companies
[Informace o výnosech a zisku v účetních výkazech českých účetních jednotek]

Author

Listed:
  • David Procházka

Abstract

The paper shortly introduces the outcomes of a research project "New Approaches to Revenue Recognition in the World and the Possibilities of Their Utilisation in the Czech Republic" registered by Internal Grant Agency of University of Economics, Prague. The findings of the project will be further scrutinised within a research project "Analysis of Accounting Standards for Income Reporting - New Approaches in the World and the Possibilities of Their Utilisation in the Czech Republic" registered by Czech Science Foundation.

Suggested Citation

  • David Procházka, 2009. "Information on Revenues and Income in the Financial Statements of the Czech Companies [Informace o výnosech a zisku v účetních výkazech českých účetních jednotek]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(1), pages 6-12.
    • Handle: RePEc:prg:jnlcfu:v:2009:y:2009:i:1:id:16:p:6-12
    DOI: 10.18267/j.cfuc.16
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    More about this item

    Keywords

    Revenue; Income; IFRS; US GAAP; CAS; Výnosy; Zisk; ČÚS;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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