revenue recognition


revenue recognition
признание дохода

право требования оплаты отпущенных покупателю товаров и/или предоставленных ему услуг


Специализированный англо-русский словарь бухгалтерских терминов. .

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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 recognition — The process of recording revenue in the accounts of an organization in the appropriate accounting period. Revenue could be recognized at various points; for example, when an order is placed, on delivery of the goods, or on receipt of payment. It… …   Accounting dictionary

  • Recognition (disambiguation) — Recognition is identification of something already known or acknowledgement of something as valid. The term may have the following specialized meanings.*Recognition (sociology), an acknowledgement of merits. *Recognition (diplomacy), acceptance… …   Wikipedia

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

  • Recognition of same-sex unions in Ireland — This article is about same sex unions in the sovereign state of Ireland. For civil unions in Northern Ireland, see Civil partnership in the United Kingdom. Legal recognition of same sex relationships Marriage Argentina Belgium Canada Iceland… …   Wikipedia

  • Recognition (tax) — In United States tax law recognition is among a series of prerequisites to the manifestation of gains and losses used by the Internal Revenue Service for determining federal income tax liability. First in the series for manifesting gain and loss… …   Wikipedia

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

  • recognition — The process of incorporating an accounting item into the financial statements of an organization. Not only is the process essential for revenue and expenditure items, but it has became increasingly important in the proper treatment of off balance …   Accounting dictionary