Wpływ metod wyceny i ustalania przychodów ze sprzedaży usług na wynik finansowy netto jednostki gospodarczej
The effect of methods of sales revenues measurement and recognition on the entity's profit

Summary/Abstract: The development and globalization of the economy as well as extension of the range of sources of revenue make it difficult to determine how to measure, recognize in corresponding reporting periods and present in financial statements the revenues of an entity. Applying a common definition to revenues and gains, being in fact different economic categories, as well as using subjective methods of revenues valuation based on estimates and their attributing to reporting periods should be the object of discussion in order that some standards and legal regulation, especially accounting law, could be amended.

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