Revenue recognition in the public hospitals
This paper discusses the subject of revenue recognition in the public hospitals arising from provided healthcare. In its first part, the paper examines this issue within the context of the contemporary literature on the introduction of the accrual principle to the public sector accounting and the ro...
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| Veröffentlicht in: | Annual Conference on Finance and Accounting (18. : 2017 : Prag) The impact of globalization on international finance and accounting |
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| 1. Verfasser: | |
| Format: | UnknownFormat |
| Sprache: | eng |
| Veröffentlicht: |
2018
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| Schlagworte: | |
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Tag hinzufügen | Zusammenfassung: | This paper discusses the subject of revenue recognition in the public hospitals arising from provided healthcare. In its first part, the paper examines this issue within the context of the contemporary literature on the introduction of the accrual principle to the public sector accounting and the role of IPSAS in this process; in the following parts, the paper presents a comparison of the national accounting regulation with the international accounting standards approach on an illustrative example. The conclusion then summarizes the findings from the literature review and underlines the role of accrual accounting basis in the process of improving the public hospital management. |
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| ISBN: | 9783319886558 9783319687612 3319687611 |