BUSINESS AND COMPETITION|accounting
- costais a mheaitseáil le fáltais Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- costais a mheaitseáil le hioncam Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- sachgerechte Zuordnung von Aufwendungen und Erträgen
- de
- Sainmhíniú Erfassung von Aufwendungen in der Gewinn- und Verlustrechnung auf der Grundlage eines direkten Zusammenhanges zwischen den angefallenen Kosten und den entsprechenden Erträgen Tagairt International Financial Reporting Standards (IFRS) Deutsch 2013, Fidacta, 2013, Das Rahmenkonzept, vgl. 4.50, Seite A48, (ISBN: 978-3981473599)
- matching of costs with revenues | matching of revenues and expenses
- en
- Sainmhíniú Expenses are recognised in the income statement on the basis of a direct association between the costs incurred and the earning of specific items of income. This process involves the simultaneous or combined recognition of revenues and expenses that result directly and jointly from the same transactions or other events. However, the application of the matching concept does not allow the recognition of items in the balance sheet which do not meet the definition of assets or liabilities. Tagairt IASCF, Key term list