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2010 | 2010(54(110)) | 191-204
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Income as the main category in entity performance measurement – the need for new solutions

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EN
This article deals with questions relating to income – one of the main measures of entity performance. Today, when a new concept of income has been introduced by IASB (comprehensive income), the problem has become especially important – for both the practice and the theory of accounting.In the article the definition of income, its classifications and measurement rules are analyzed. In the final part some new solutions concerning the rules of income identification, classification and recognition in the accounting system are presented.
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bwmeta1.element.ceon.element-84695289-193a-347c-91fb-576133de84d6
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