前受収益とは？
前受収益 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 “前受収益” Used in Practice?
前受収益は、製品やサービスの提供前に支払いを受けた場合に発生し、発生主義会計基準に従って処理されます。
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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前受収益とは？
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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