Was ist Abgegrenzte Erlöse?
Abgegrenzte Erlöse A liability account representing income received before the related goods or services have been delivered, requiring recognition as revenue in future periods per IFRS 15 and US GAAP.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “Abgegrenzte Erlöse” Used in Practice?
Abgegrenzte Erlöse werden erfasst, wenn Zahlungen vor der Leistungserbringung eingehen, gemäß dem Periodenabgrenzungsprinzip.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Was ist Abgegrenzte Erlöse?
A liability account representing income received before the related goods or services have been delivered, requiring recognition as revenue in future periods per IFRS 15 and US GAAP.
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