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- Accounting
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- A system of accounting in which revenues are recorded when earned and outlays are recorded when goods are received or services performed, even though the actual receipt of revenues and payment for goods or services may occur, in whole or in part, at a different time. InfoUSA - U.S. Department of State
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- Accrual accounting is considered to be the standard accounting practice for most companies, with the exception of very small operations. - Investopedia ULC
by - Accrual accounting matches revenues with expenses for a particular period and this is the basis of the matching principle. Accrual accounting demands that expenses be matched with the revenue that was generated from those expenses. - Money Instructor
by - Like cash-basis accounting, accrual accounting has its drawbacks. It does a good job of matching revenues and expenses, but it does a poor job of tracking cash. - Wiley Publishing, Inc.
by Compare [close] - Italian
- Accounting
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- compatibilità per competenza
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- Contabilità per competenza: sistema moderno di contabilità che registra le operazioni quando si verificano anziché quando il contante è incassato o speso (come nella tradizionale contabilità per cassa). La contabilità per competenza
accresce la responsabilità e la trasparenza dell'informativa finanziaria nel settore pubblico e fornisce informazioni migliori per la pianificazione, la gestione e il processo decisionale Gateway to the European Union - by xlations
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- La contabilità per competenza è più complessa, ma contiene
maggiori informazioni rispetto alla contabilità finanziaria:
consente di misurare il reddito e la sua composizione - Università di Bologna
by xlations - Related KudoZ question
Compare [close] - Danish
- Accounting
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- • Det periodiserede regnskab
– Indtægter medtages i den periode de vedrører, ikke i den periode de betales.
– Udgifter, som er afholdt for at opnå indtægterne, indregnes som omkostning i samme periode som tilhørende indtægt (eks. vareforbrug)
– Øvrige udgifter indregnes som omkostning i den periode de vedrører eksempelvis renter og administrationsomkostninger.
• Fordele
– Større sammenhæng mellem aktiviteten og resultat = bedre udtryk for virksomhedens (langsigtede) evne til at generere betalinger til omverdenen
• Ulemper
– Opgørelse er mere usikker (skøn involveret)
– Visse muligheder for manipulation (valg af indregningstidspunkt m.v.)
Aalborg Universitet - by Randi Stenstrop
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