Che cos'e Ricavi Differiti?
Ricavi Differiti 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 “Ricavi Differiti” Used in Practice?
I ricavi differiti vengono rilevati quando il pagamento è ricevuto prima della consegna di beni o servizi, secondo il principio della competenza.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Che cos'e Ricavi Differiti?
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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