The diploma thesis deal with the application of the new standard IFRS 15 and ref-ert to changes in revenue recognition and financial reporting process with re-place current standards IAS 11 Construction contracts and IAS 18 Revenue. In theoretic part, there is described reason for implementation of new standard with detailed requirements. The practical part identifies the impact which is affecting timing of revenue recognition in different sectors on financial reporting.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:431779 |
| Date | January 2017 |
| Creators | Zelinková, Barbora |
| Source Sets | Czech ETDs |
| Language | English |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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