O que e Receita Diferida?
Receita Diferida 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 “Receita Diferida” Used in Practice?
A receita diferida é registrada quando o pagamento é recebido antecipadamente à entrega dos bens ou serviços, conforme a competência.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
Learn “Receita Diferida” Free with Termify
Master Receita Diferida and 4,071+ professional terms with native pronunciation, IPA transcriptions and career quizzes. 100% free, forever.
Download Free for iOSFrequently Asked Questions
O que e Receita Diferida?
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?
Termify is a 100% free professional English app that teaches Receita Diferida and 4,071+ other industry terms with native pronunciation, IPA transcriptions and career quizzes. Available on iOS in 23 languages. No subscription, no credit card required.
Last updated: