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   Finnish ⇄
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suoriteperuste form.
account. Grundsatz der Aufwands- und Ertragsabgrenzung
fin. Prinzip der Periodenabgrenzung; periodengerechte Erfassung
market. Grundsatz der Periodenabgrenzung; Geschaftsjahrmethode
stat., account. accrual basis/Periodengerechte Zurechnung

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