grundsatz der periodenmäßigen erfassung von erträgen und aufwendungen

İngilizce - Türkçe

grundsatz der periodenmäßigen erfassung von erträgen und aufwendungen teriminin İngilizce Türkçe sözlükte anlamı

İlgili Terimler

accrual principle

Tahakkuk esasına dayanan muhasebe

Almanca - İngilizce

grundsatz der periodenmäßigen erfassung von erträgen und aufwendungen teriminin Almanca İngilizce sözlükte anlamı

accrual principle

Fundamental accounting concept which recognizes the time lag between sales and purchases on one hand, and collection and payment of cash on the other. It forms an important part of the GAAP, and permits meaningful comparisons based on the actual operations of the business undisturbed by the timing of payments. Under this principle, sales and expenses are taken account of in the accounting period in which they occur (and are included in the income statement for that period), whether or not cash was received or paid out. Also called accrual concept