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Analysis

Contabilidade de Competência

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

Contabilidade de Competência 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 Contabilidade de Competência?

In this glossary, Contabilidade de Competência 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 Contabilidade de Competência used in finance?

In finance communication, this term appears in contexts such as: "Na contabilidade de competência, a receita é reconhecida quando auferida, mesmo que o recebimento do caixa ocorra depois."

Why does Contabilidade de Competência matter in finance?

Contabilidade de Competência 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 Contabilidade de Competência?

Contabilidade de Competência is mainly used by Financial Analysts, Bankers, and Traders.

What category does Contabilidade de Competência belong to?

In this glossary, Contabilidade de Competência 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

Contabilidade de Competência

Localized example

Na contabilidade de competência, a receita é reconhecida quando auferida, mesmo que o recebimento do caixa ocorra depois.

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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