Deferral
id:
deferral-206-127535
title:
Deferral
text:
In accounting, a deferral is any account where the income or expense is not recognised until a future date. In accounting, deferral refers to the recognition of revenue or expenses at a later time than when the cash transaction occurs. This concept is used to align the reporting of financial transactions with the periods in which they are earned or incurred, according to the matching principle and revenue recognition principle. Deferrals are recorded as either assets or liabilities on the balanc
brand slug:
wiki
category slug:
encyclopedia
description:
Term in accounting
original url:
https://en.wikipedia.org/wiki/Deferral
date created:
2004-11-20T10:29:59Z
date modified:
2024-09-10T12:18:27Z
main entity:
{"identifier":"Q885383","url":"https://www.wikidata.org/entity/Q885383"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/e/e6/Ledger.png","width":1706,"height":896}
fields total:
13
integrity:
16