Was ist Periodenabgrenzung?
Periodenabgrenzung 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 “Periodenabgrenzung” Used in Practice?
Bei der Periodenabgrenzung wird der Umsatz erfasst, wenn er verdient ist, selbst wenn der Zahlungseingang später erfolgt.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Was ist Periodenabgrenzung?
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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