About: The Convergence in the Area of Revenue Recording

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The most significant difference between US GAAP and IFRSs is in the area of general approach. IFRSs are based on basic accounting principles with limited application guidance, US GAAPs are based especially on rules with specific application guidance. FASB and IASB initiated their joint project on revenue recording to converge IFRS and US GAAP in this area. The main objective of this paper is comparative analysis of revenue recognition under both systems and evaluation of the most significant differences in revenue recognition and measurements as a starting point for preparation of the new general standard for revenue recognition. The most significant difference between US GAAP and IFRSs is in the area of general approach. IFRSs are based on basic accounting principles with limited application guidance, US GAAPs are based especially on rules with specific application guidance. FASB and IASB initiated their joint project on revenue recording to converge IFRS and US GAAP in this area. The main objective of this paper is comparative analysis of revenue recognition under both systems and evaluation of the most significant differences in revenue recognition and measurements as a starting point for preparation of the new general standard for revenue recognition. (en)
Title	The Convergence in the Area of Revenue Recording The Convergence in the Area of Revenue Recording (en)
skos:prefLabel	The Convergence in the Area of Revenue Recording The Convergence in the Area of Revenue Recording (en)
skos:notation	RIV/62156489:43110/09:00139766!RIV10-GA0-43110___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/07/0547)
http://linked.open...iv/cisloPeriodika	1
http://linked.open...vai/riv/dodaniDat	2010
http://linked.open...aciTvurceVysledku	Bohušová, Hana Nerudová, Danuše
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	308297
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/09:00139766
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	IFRS; US GAAP; revenue (en)
http://linked.open.../riv/klicoveSlovo	revenue US GAAP IFRS
http://linked.open...odStatuVydavatele	LT - Litevská republika
http://linked.open...ontrolniKodProRIV	[DFCC3134A46D]
http://linked.open...i/riv/nazevZdroje	Ekonomika ir vadyba
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...vavai/riv/projekt	The Impact of Financial Reporting Harmonization for Small and Medium-sized Enterprises in Relation to the Income Tax Base Construction
http://linked.open...UplatneniVysledku	2009
http://linked.open...iv/tvurceVysledku	Bohušová, Hana Nerudová, Danuše
issn	1822-6515
number of pages	9 (xsd:int)
http://localhost/t...ganizacniJednotka	43110

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