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Wyszukujesz frazę "standard revenue" wg kryterium: Temat


Wyświetlanie 1-2 z 2
Tytuł:
Model of the management of the budgeting and controlling process in the organizational entities of academic institutions
Autorzy:
Jucha, M.
Matuszek, J.
Powiązania:
https://bibliotekanauki.pl/articles/117906.pdf
Data publikacji:
2012
Wydawca:
Polskie Towarzystwo Promocji Wiedzy
Tematy:
standard revenue
cost
controlling
budget
Opis:
In this article, the tendencies of the development of financing and functioning of academic institutions on the present-day educational market are presented. The required changes are characterized in the way finances are managed with a particular consideration of public academic institutions. Proposals are provided in relation to the determination of standard revenues of the organizational entities of academic institutions, analysis methods of the costs of the functioning of these entities and the budgeting of their operation. Prospects are presented of the development of the controlling of the realization of the budgets of the organizational entities of academic institutions.
Źródło:
Applied Computer Science; 2012, 8, 1; 25-44
1895-3735
Pojawia się w:
Applied Computer Science
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Revenue recognition and measurement in accordance with IFRS 15 and the Polish GAAP – a comparison
Autorzy:
Gierusz, Jerzy
Powiązania:
https://bibliotekanauki.pl/articles/1917457.pdf
Data publikacji:
2021-09-12
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
revenue from sales
International Financial Reporting Standards 15
Polish Accounting Standard 15
Opis:
Purpose: The aim of this article is to assess the scale of differences between IFRS 15 and Polish GAAP in terms of revenue recognition. Methodology/approach: The methods used include studies of professional articles and legal acts, including the Polish Accounting Act, Polish Accounting Standards and relevant IAS/IFRS. Findings: The research has proven that Polish regulations can be categorised into two seg-ments. The first segment is KSR 15, which, compared to IFRS 15, contains very similar regulations regarding the general criteria for revenue recognition, including time point and measurement basis. The second segment comprises the Polish Accounting Act and KSR 3, which are based on international standards which are already superseded – IAS 11 and IAS 18, which dealt with revenue recognition over time. Practical implications: The article points out the differences between Polish and interna-tional regulation in terms of revenue recognition, which may play an important role for entities changing the basis for preparing their financial statements from Polish GAAP to IFRS. Originality: The article is the first attempt to compare the scale of similarities between the two sets of regulations in terms of revenue measurement and recognition
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2021, 45(3); 93-106
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-2 z 2

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