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Analysis

発生主義会計

A method of accounting in which revenues and expenses are recorded when they are earned or incurred, regardless of when cash is received or paid, aligning financial reporting with underlying economic activity.

Quick answer: A method of accounting in which revenues and expenses are recorded when they are earned or incurred, regardless of when cash is received or paid, aligning financial reporting with underlying economic activity.

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Quick answer

A method of accounting in which revenues and expenses are recorded when they are earned or incurred, regardless of when cash is received or paid, aligning financial reporting with underlying economic activity.

Why it matters

発生主義会計 matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Editorial context

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Questions and answers

Questions and answers

What is 発生主義会計?

In this glossary, 発生主義会計 refers to: A method of accounting in which revenues and expenses are recorded when they are earned or incurred, regardless of when cash is received or paid, aligning financial reporting with underlying economic activity.

How is 発生主義会計 used in finance?

In finance communication, this term appears in contexts such as: "発生主義会計では、現金の受領が後でも収益は発生時点で認識されます。"

Why does 発生主義会計 matter in finance?

発生主義会計 matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Who uses 発生主義会計?

発生主義会計 is mainly used by Financial Analysts, Bankers, and Traders.

What category does 発生主義会計 belong to?

In this glossary, 発生主義会計 is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.

Where does this definition come from?

This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.

Definition

A method of accounting in which revenues and expenses are recorded when they are earned or incurred, regardless of when cash is received or paid, aligning financial reporting with underlying economic activity.

Operational example

Under accrual accounting, revenue is recognized when earned even if the cash is received later.

Localized term

発生主義会計

Localized example

発生主義会計では、現金の受領が後でも収益は発生時点で認識されます。

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Analysis

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

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