Approaches to Revenue Definition and Recognition and Their Implications for Profit and Loss Measurement
[Pojetí a uznání "revenue" v rámci modelu hospodářského výsledku - přístupy a aplikace]
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DOI: 10.18267/j.cfuc.406
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References listed on IDEAS
- Dechow, Patricia M., 1994. "Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals," Journal of Accounting and Economics, Elsevier, vol. 18(1), pages 3-42, July.
- David Procházka, 2011. "Proposals of a New Standard for Revenue Recognition: Open Issues [Otevřené otázky novelizace účetních standardů pro vykazování výnosů]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 43-51.
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More about this item
Keywords
Revenues; Revenue recognition; Profit measurement; Profit sharing; Výnosy; Rozpoznání výnosů; Měření zisku; Sdílení zisku;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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