¿Qué es Ingresos Diferidos?
Ingresos Diferidos 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 “Ingresos Diferidos” Used in Practice?
Los ingresos diferidos se registran cuando se recibe el pago antes de entregar bienes o servicios, según la contabilidad de devengo.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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¿Qué es Ingresos Diferidos?
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.
Where can I learn this term for free?
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