¿Qué es Contabilidad por Devengo?
Contabilidad por Devengo 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 “Contabilidad por Devengo” Used in Practice?
En la contabilidad por devengo, los ingresos se reconocen cuando se generan, aunque el efectivo se reciba posteriormente.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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¿Qué es Contabilidad por Devengo?
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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