Pomiar wartości przychodów według projektu międzynarodowego standardu dotyczącego przychodów
Revenue measurement according to the proposal of a new international standard

Summary/Abstract: Revenue is one of the most important economic categories upon which the evaluation of the entities’ position is made. The cognizance of the course of the revenue measurement process is determining the correctness of this evaluation. This article presents the proposals contained in the IASB Exposure Draft ”Revenue from Contracts with Customers”, which concern determining the value of the revenue. Proposed changes were described on examples. As a conclusion the author finds out that the value of the revenue is relative and depends on a number of decisions made by the entity during the measurement process. These decisions concern the identification of the separate performance obligations within the contract, the selection of estimating methods of the variable part of the transaction price as well as estimating methods of the standalone selling price for the purposes of the proportional allocation.

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