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Revenue Recognition in the Public Hospitals

In: The Impact of Globalization on International Finance and Accounting

Author

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  • Josef Krupička

    (University of Economics, Prague)

Abstract

This paper discusses the subject of revenue recognition in the public hospitals arising from provided healthcare. In its first part, the paper examines this issue within the context of the contemporary literature on the introduction of the accrual principle to the public sector accounting and the role of IPSAS in this process; in the following parts, the paper presents a comparison of the national accounting regulation with the international accounting standards approach on an illustrative example. The conclusion then summarizes the findings from the literature review and underlines the role of accrual accounting basis in the process of improving the public hospital management.

Suggested Citation

  • Josef Krupička, 2018. "Revenue Recognition in the Public Hospitals," Springer Proceedings in Business and Economics, in: David Procházka (ed.), The Impact of Globalization on International Finance and Accounting, pages 375-384, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-68762-9_41
    DOI: 10.1007/978-3-319-68762-9_41
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