revenue recognition principle

revenue recognition principle
учет принцип признания дохода (принцип, на котором основывается признание дохода; напр., выручка может признаваться в том же отчетном периоде, в котором она была получена, и отражаться по ее справедливой стоимости на момент получения и т. п.)
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Англо-русский экономический словарь.

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  • Revenue recognition — principle is an important accounting principle, which is the main difference between cash basis accounting and accrual basis accounting. In cash basis accounting revenues are simply recognized when cash is received no matter when and how the… …   Wikipedia

  • Revenue Recognition — Der Begriff Revenue Recognition (kurz für Revenue Recognition Principle respektive Revenue Recognition Policy) ist eine Form der Umsatzlegung die an das US GAAP und IFRS angelehnt ist. Die Revenue Recognition (engl. für Umsatzrealisierung) stellt …   Deutsch Wikipedia

  • Revenue Recognition — An accounting principle under generally accepted accounting principles (GAAP) that determines the specific conditions under which income becomes realized as revenue. Generally, revenue is recognized only when a specific critical event has… …   Investment dictionary

  • Revenue — For other uses, see Revenue (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · …   Wikipedia

  • Matching principle — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Recognition of same-sex unions in Brazil — Legal recognition of same sex relationships Marriage Argentina Belgium Canada Iceland Netherlands Norway Portugal South Africa Spain Sweden …   Wikipedia

  • Automatic number plate recognition — The system must be able to deal with different styles of license plates …   Wikipedia

  • Internal Revenue Code section 1031 — Under Section 1031 of the Internal Revenue Code (usc|26|1031), the exchange of certain types of property may defer the recognition of capital gains or losses due upon sale, and hence defer any capital gains taxes otherwise due.ummaryTo qualify… …   Wikipedia

  • Adjusting entries — In accounting/accountancy, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of… …   Wikipedia

  • Deferred income — (also known as deferred revenue, unearned revenue, or unearned income) is, in accrual accounting, money received for goods or services which have not yet been delivered. According to the revenue recognition principle, it is recorded as a… …   Wikipedia

  • Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia


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