The Failure of Decision Usefulness Approach on an Example of the New Standard for Revenue Recognition
[Selhání užitečnostního přístupu k formulaci účetních pravidel na příkladu nového standardu pro výnosy]
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DOI: 10.18267/j.cfuc.405
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Cited by:
- Dana Dvořáková, 2015. "Revenue from Contracts with Costumers [Výnosy ze smluv se zákazníky]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(3), pages 80-96.
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More about this item
Keywords
Decision Usefulness; IFRS 15; ASC Topic 606; Failure of IASB and FASB; Užitečnostní přístup k účetnictví; selhání IASB a FASB;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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