Definicja accrual and deferral
The assignment of an organization's receipts and expenditure to particular periods, for purposes of calculating the net income for a specific period.
A distinction is made between:Accruals - An accrual is any expenditure before the closing key date that represents an expense for any period after this date. Deferrals - Deferred income is any receipts before the closing key date that represent revenue for any period after this date
Słownik i definicje SAPa na A.