English to Polish Bus/Financial Accounting

Dokument dotyczący market spending / rachunkowość

Fall-in/out represents the difference between actual and accrued marketplace spending for a prior fiscal year (over "fall-out" or under "fall-in" accrual).
The amount of fall-in/out is not determinable until the subsequent fiscal year and recognized in the Income Statement immediately (i.e., fall-in/out is not subject to the curve methodology).

The difference between actual marketplace spending and accrued marketplace spending for a prior fiscal year (i.e., the over/under accrual or "fall-in/out") are required to be recognized in profit/loss as soon as identified (i.e., do not curve).
A&M expenses should be recognized in interim periods via the curve method (except for obsolescence related A&M expense, Fall-in/Fall-out and event based marketplace spending which should not be curved).

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