Finance English
Analysis

ما هو المحاسبة على أساس الاستحقاق؟

المحاسبة على أساس الاستحقاق A method of accounting in which revenues and expenses are recorded when they are earned or incurred, regardless of when cash is received or paid, aligning financial reporting with underlying economic activity.

Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

How is “المحاسبة على أساس الاستحقاق” Used in Practice?

في المحاسبة على أساس الاستحقاق، يتم الاعتراف بالإيرادات عند تحقيقها حتى إذا استلم النقد لاحقًا.

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

ما هو المحاسبة على أساس الاستحقاق؟

A method of accounting in which revenues and expenses are recorded when they are earned or incurred, regardless of when cash is received or paid, aligning financial reporting with underlying economic activity.

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