допущение временной определённости фактов хозяйственной деятельности (means that sales are recognised when they are made, rather than when cash is received – so sales and purchases on credit are usually included in profit and loss account in the year the sale was invoiced in, rather than when payment is received.

moneyterms.co.uk Alexander Demidov)

accrual principle

: 1 do fraz, 1 tematyki

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