About: Is the asset-liability approach a significant change to 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)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	In November 2011, the exposure draft of a new common standard regarding the revenue recognition from contracts with customers was published. The main objective is to unify the principles for revenue recognition and the possibility of its consistent application across sectors. This paper is focused on the identification of areas where we can assume that there will be the most significant differences in reported revenue compared to the current treatment. The aim of the research is the evaluation of its impact on the reported amounts of revenues and their course over time. The greatest difference was considered in accounting for performance obligations at the time of contract inception. Some differences arise in determining transaction price, it can lead to earlier recognition of revenue compared to the current treatment under U.S. GAAP and IFRS. Research conclusions may contribute to the preparers or users of financial statements. It is intended especially for the purpose of introducing them into practice while respecting the information needs of users of financial statements of those companies that are affected by change in methodology. In November 2011, the exposure draft of a new common standard regarding the revenue recognition from contracts with customers was published. The main objective is to unify the principles for revenue recognition and the possibility of its consistent application across sectors. This paper is focused on the identification of areas where we can assume that there will be the most significant differences in reported revenue compared to the current treatment. The aim of the research is the evaluation of its impact on the reported amounts of revenues and their course over time. The greatest difference was considered in accounting for performance obligations at the time of contract inception. Some differences arise in determining transaction price, it can lead to earlier recognition of revenue compared to the current treatment under U.S. GAAP and IFRS. Research conclusions may contribute to the preparers or users of financial statements. It is intended especially for the purpose of introducing them into practice while respecting the information needs of users of financial statements of those companies that are affected by change in methodology. (en)
Title	Is the asset-liability approach a significant change to revenue recognition? Is the asset-liability approach a significant change to revenue recognition? (en)
skos:prefLabel	Is the asset-liability approach a significant change to revenue recognition? Is the asset-liability approach a significant change to revenue recognition? (en)
skos:notation	RIV/62156489:43110/13:00210099!RIV14-GA0-43110___
http://linked.open...avai/predkladatel	Provozně ekonomická fakulta
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GAP403/11/0849)
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Svoboda, Patrik Bohušová, Hana
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
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	81272
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/13:00210099
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	contract with customers; asset-liability approach; revenue (en)
http://linked.open.../riv/klicoveSlovo	asset-liability approach contract with customers revenue
http://linked.open...ontrolniKodProRIV	[89A0834F96E0]
http://linked.open...v/mistoKonaniAkce	Telč
http://linked.open...i/riv/mistoVydani	Brno
http://linked.open...i/riv/nazevZdroje	European Financial Systems 2013. Proceedings of the 10th International Scientific Conference
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...vavai/riv/projekt	US GAAP and IAS/IFRS convergence with respect to the adjustment of methodical procedures of the financial analysis
http://linked.open...UplatneniVysledku	2013
http://linked.open...iv/tvurceVysledku	Bohušová, Hana Svoboda, Patrik
http://linked.open...vavai/riv/typAkce	EUR - Evropská
http://linked.open...ain/vavai/riv/wos	324654400004
http://linked.open.../riv/zahajeniAkce	2013-06-10 (xsd:date)
number of pages	9 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Masaryk University
https://schema.org/isbn	978-80-210-6294-8
http://localhost/t...ganizacniJednotka	43110

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