Revenues as an accounting category – a discussion paper
Selected contents from this journal
Languages of publication
This paper is devoted to revenues as one of the categories of accounting infor-mation systems. It reviews the existing treatment of this category in accounting and attempts an original definition of its nature, scope, measurement and impact on the financial result. The author tries to answer the following questions: what constitutes revenue, what does revenue encompass, how to measure revenue, when should revenue be recognized, should all revenues recorded in an entity influence the financial result.
Publication order reference