About: US GAAP and IFRS Convergence in the Area of Revenue Recognition

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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	In 2001 the IASB was given a strong mandate by major constituents of the worlds capital markets to develop a single set of high-quality accounting standards. The effort was aimed at spreading of IFRS around the world and the FASB -- IASB Convergence Program. The most significant difference between the US GAAP and the IFRSs is in the area of the general approach. IFRSs are based on basic accounting principles with limited application guidance, US GAAPs are based especially on rules with specific application guidance. The FASB and IASB initiated their joint project on revenue recording to converge the IFRS and the US GAAP in this area. The main objective of paper is a 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 the preparation of the new general standard for revenue recognition. In 2001 the IASB was given a strong mandate by major constituents of the worlds capital markets to develop a single set of high-quality accounting standards. The effort was aimed at spreading of IFRS around the world and the FASB -- IASB Convergence Program. The most significant difference between the US GAAP and the IFRSs is in the area of the general approach. IFRSs are based on basic accounting principles with limited application guidance, US GAAPs are based especially on rules with specific application guidance. The FASB and IASB initiated their joint project on revenue recording to converge the IFRS and the US GAAP in this area. The main objective of paper is a 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 the preparation of the new general standard for revenue recognition. (en)
Title	US GAAP and IFRS Convergence in the Area of Revenue Recognition US GAAP and IFRS Convergence in the Area of Revenue Recognition (en)
skos:prefLabel	US GAAP and IFRS Convergence in the Area of Revenue Recognition US GAAP and IFRS Convergence in the Area of Revenue Recognition (en)
skos:notation	RIV/62156489:43110/09:00150399!RIV10-MSM-43110___
http://linked.open...avai/riv/aktivita	Z
http://linked.open...avai/riv/aktivity	Z(MSM6215648904)
http://linked.open...iv/cisloPeriodika	1
http://linked.open...vai/riv/dodaniDat	2010
http://linked.open...aciTvurceVysledku	Svoboda, Patrik
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	347824
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/09:00150399
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	assets and liabilities approach; revenue; earning process (en)
http://linked.open.../riv/klicoveSlovo	revenue assets and liabilities approach earning process
http://linked.open...odStatuVydavatele	US - Spojené státy americké
http://linked.open...ontrolniKodProRIV	[01E1720FD9ED]
http://linked.open...i/riv/nazevZdroje	IABE Proceedings 2009 Las Vegas, USA
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...UplatneniVysledku	2009
http://linked.open...v/svazekPeriodika	6
http://linked.open...iv/tvurceVysledku	Bohušová, Hana Svoboda, Patrik
http://linked.open...n/vavai/riv/zamer	The Czech Economy in the Process of Integration and Globalisation, and the Development of Agricultural Sector and the Sector of Services under the New Conditions of the Integrated European Market
issn	1932-7498
number of pages	11 (xsd:int)
http://localhost/t...ganizacniJednotka	43110

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