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Analysis

Receita Diferida

A liability account representing income received before the related goods or services have been delivered, requiring recognition as revenue in future periods per IFRS 15 and US GAAP.

Quick answer: A liability account representing income received before the related goods or services have been delivered, requiring recognition as revenue in future periods per IFRS 15 and US GAAP.

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Quick answer

A liability account representing income received before the related goods or services have been delivered, requiring recognition as revenue in future periods per IFRS 15 and US GAAP.

Why it matters

Receita Diferida 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 Receita Diferida?

In this glossary, Receita Diferida refers to: A liability account representing income received before the related goods or services have been delivered, requiring recognition as revenue in future periods per IFRS 15 and US GAAP.

How is Receita Diferida used in finance?

In finance communication, this term appears in contexts such as: "A receita diferida é registrada quando o pagamento é recebido antecipadamente à entrega dos bens ou serviços, conforme a competência."

Why does Receita Diferida matter in finance?

Receita Diferida 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 Receita Diferida?

Receita Diferida is mainly used by Financial Analysts, Bankers, and Traders.

What category does Receita Diferida belong to?

In this glossary, Receita Diferida 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 liability account representing income received before the related goods or services have been delivered, requiring recognition as revenue in future periods per IFRS 15 and US GAAP.

Operational example

Deferred revenue is recorded when payment is received in advance of delivering products or services, in compliance with accrual accounting standards.

Localized term

Receita Diferida

Localized example

A receita diferida é registrada quando o pagamento é recebido antecipadamente à entrega dos bens ou serviços, conforme a competência.

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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