Pojęcie kontroli w kontekście uznawania przychodów
Concept of control in the context of income recognizing

Summary/Abstract: An identification, a measurement and a moment of income recognizing are substantial issues in the accounting theory which have not been clearly described either on the ground of balance law or in regulations of professional accounting. Seeking the moment of income recognizing is a long-lasting process which at present resulted in accounting standards of the new solution suggested by International Accounting Standards Board. In the suggested model a moment of taking over the control of the effect of the agreement carried out by the recipient was accepted as the moment of the revenue recognition in accounting. This moment is not always associated with property transfer but it reflects property transfer in the economic sense. The new approach in this aspect can influence existing solutions in the range of including the income and costs of service delivery agreements, in particular the ones with the long completion date and agreements connecting services and the sale of goods.

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