The thesis is focused on a comparison of IFRS and US GAAP rules for revenue recognition and measurement. Some topics are complemented by Czech accounting regulations appropriately. The practical part includes an analysis of recognition of expenses and revenues associated with customer loyalty programs by the airlines and futher an application of revenue recognition rules in SKANSKA Group. In the final chapter is outlined the expected development in the area of revenue recognition.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:77409 |
| Date | January 2009 |
| Creators | Leopoldová, Ivana |
| Contributors | Vašek, Libor, Procházka, David |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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