Что такое Отложенная выручка?
Отложенная выручка 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 “Отложенная выручка” Used in Practice?
Отложенная выручка признаётся при получении аванса до поставки товаров или услуг, согласно принципу начисления.
Certification Exam Relevance
Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
Learn “Отложенная выручка” Free with Termify
Master Отложенная выручка and 4,071+ professional terms with native pronunciation, IPA transcriptions and career quizzes. 100% free, forever.
Download Free for iOSFrequently Asked Questions
Что такое Отложенная выручка?
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 Отложенная выручка 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: