Termify logo Protermify Finance Finance English glossary for finance professionals and learners.

Analysis

Отложенная выручка

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.

This term page is part of the Protermify Finance glossary and is published as static HTML for fast indexing and clear language coverage.

Languages

ArabicDeutschEnglishEspanolFrancaisHindiBahasa IndonesiaItalianoJapanesePortuguesRusskiyThaiTurkceVietnameseZhongwen

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

Отложенная выручка 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

This page is rendered as static HTML from source-backed terminology data so search engines and AI systems can parse the content without client-side code.

Questions and answers

Questions and answers

What is Отложенная выручка?

In this glossary, Отложенная выручка 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 Отложенная выручка used in finance?

In finance communication, this term appears in contexts such as: "Отложенная выручка признаётся при получении аванса до поставки товаров или услуг, согласно принципу начисления."

Why does Отложенная выручка matter in finance?

Отложенная выручка 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 Отложенная выручка?

Отложенная выручка is mainly used by Financial Analysts, Bankers, and Traders.

What category does Отложенная выручка belong to?

In this glossary, Отложенная выручка 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

Отложенная выручка

Localized example

Отложенная выручка признаётся при получении аванса до поставки товаров или услуг, согласно принципу начисления.

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.

Back to glossary

Termify Get Termify on the App Store OPEN
AI Free AI Search Source-backed aviation answers