Kế toán dồn tích la gi?
Kế toán dồn tích 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 “Kế toán dồn tích” Used in Practice?
Trong kế toán dồn tích, doanh thu được ghi nhận khi phát sinh, dù tiền về sau.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Kế toán dồn tích la gi?
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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