Preferred term
Accruals and deferrals
Type
Type of entity- Descriptor
Broader concept
Broader conceptNarrower concepts
Narrower concepts.Entry terms
Alternative terms for the concept.- Accrual accounting
In other languages
Terms for the concept in other languages.German
- Rechnungsabgrenzung
- Aktive Rechnungsabgrenzung
- Passive Rechnungsabgrenzung
- Periodenabgrenzung
- Rechnungsabgrenzungsposten
URI
http://zbw.eu/stw/descriptor/12387-4