Home  Journals  International Accounting  27(273) - 2013 July

The concept of recognition income in consolidated management accounting and reporting energy companies

Available online: 22 July 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Revenue recognition in the consolidated group of companies - is a separate question of management accounting, the solution of which is not always possible within the Conceptual Framework for Financial Reporting IFRS. This article attempts to transform the concepts of revenue recognition in the consolidated management accounts and the consolidated statements of the group companies, considered as a single economic entity.

Keywords: product concept, concept of transfer of ownership, concept of added value, consolidated group of companies, management accounting segment

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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