• 1 Introduction
  • 2 Theoretical Background
  • 2.1 Conceptual Findings
  • 2.2 Analytical Findings
  • 2.3 Empirical Findings
  • 3 Current Proposals of the Project Revenue Recognition
  • 3.1 Motivation
  • 3.2 Recognition
  • 3.3 Measurement
  • 4 Discussion
  • 4.1 Qualitative Characteristics of Financial Information
  • 4.2 Objectives of Financial Reporting
  • 4.3 Regulative Compatibility5 Concluding RemarksLiteratureAppendix