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periodengerechte Abgrenzung (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid) | |||
Abgrenzung f; Rechnungsabgrenzung f | |||
periodengerechte Aufwands- und Ertragsrechnung; periodengerechte Buchführung; Verbuchung nach dem Grundsatz der periodengerechten Zurechnung | |||
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periodengerechte Buchführung | |||
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periodenechte Aufwands- und Ertragsrechnung; periodenechte Aufwands- und Rechnungslegung | |||
English thesaurus | |||
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A method of accounting which records expenditure at the time the resources involved are consumed and income at the time it is earned during an accounting period, rather than at the point payments are made. Also called resource accounting |
accrual accounting : 7 phrases in 3 subjects |
Economy | 3 |
International Monetary Fund | 3 |
Microsoft | 1 |