発生主義会計とは？
発生主義会計 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 “発生主義会計” Used in Practice?
発生主義会計では、現金の受領が後でも収益は発生時点で認識されます。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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発生主義会計とは？
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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