Výnosy z výmenných transakcií v účtovníctve verejného sektora

Abstrakt

Revenue from exchange transactions belongs to the specific problems of public sector accounting. Financial reporting on revenue from exchange transactions in the general purpose financial statements has a significant impact on the financial position and financial performance of public sector entities. The article deals with basis provisions of IPSAS 9 – Revenue from Exchange Transactions. The objective of this Standard is to prescribe requirements for the financial reporting of revenue arising from exchange transactions and events. Revenue is recognized when it is probable that future economic benefits or service potential will flow to the entity, and these benefits can be measured reliably. Standard IPSAS 9 identifies the circumstances in which these criteria will be met and, therefore, revenue will be recognized. It also provides practical guidance on the application of these criteria. The result of the examination of this issue is a comprehensive set of knowledge about revenue from exchange transactions with an emphasis on the importance of financial reporting on revenue from exchange transactions in the public sector that has a significant impact on the financial position and financial performance of public sector entities.