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načelo pravilnog vremenskog razgraničavanja

English translation: the matching principle

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Croatian term or phrase:načelo pravilnog vremenskog razgraničavanja
English translation:the matching principle

15:11 Apr 19, 2016
    The asker opted for community grading. The question was closed on 2016-04-23 06:54:55 based on peer agreement (or, if there were too few peer comments, asker preference.)


Croatian to English translations [PRO]
Bus/Financial - Business/Commerce (general)
Croatian term or phrase: načelo pravilnog vremenskog razgraničavanja
UAIF odgođene primitke ne smije isplaćivati odnosno dodjeljivati brže nego što proizlazi iz načela pravilnoga vremenskog razgraničavanja.
Načelo pravilnoga vremenskog razgraničavanja pri isplati odnosno dodjeli odgođenih primitaka nalaže da kod primitaka koji se odgađaju tijekom n godina, počevši od kraja razdoblja procjene, isplate primitaka na kraju svake godine od kraja razdoblja procjene čine odgođeni iznos primitaka pomnožen sa 1/n.
bjuric2
Local time: 04:22
the matching principle
Explanation:
http://www.principlesofaccounting.com/chapter3/chapter3.html...
Expense recognition will typically follow one of three approaches, depending on the nature of the cost:

Associating cause and effect: Many costs are linked to the revenue they help produce. For example, a sales commission owed to an employee is based on the amount of a sale. Therefore, commission expense should be recorded in the same accounting period as the sale. Likewise, the cost of inventory delivered to a customer should be expensed when the sale is recognized. This is what is meant by associating cause and effect, and is also referred to as the matching principle.
Ctrl+F Salaries...

https://en.wikipedia.org/wiki/Matching_principle
In accrual accounting, the matching principle states that expenses should be recorded during the period in which they are incurred, regardless of when the transfer of cash occurs.

Vremensko razgraničenje prihoda i rashoda
http://www.poslovni.hr/trzista/vremensko-razgranicenje-priho...

Selected response from:

Vesna Maširević
Serbia
Local time: 04:22
Grading comment
thank you
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1the matching principle
Vesna Maširević


  

Answers


56 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
the matching principle


Explanation:
http://www.principlesofaccounting.com/chapter3/chapter3.html...
Expense recognition will typically follow one of three approaches, depending on the nature of the cost:

Associating cause and effect: Many costs are linked to the revenue they help produce. For example, a sales commission owed to an employee is based on the amount of a sale. Therefore, commission expense should be recorded in the same accounting period as the sale. Likewise, the cost of inventory delivered to a customer should be expensed when the sale is recognized. This is what is meant by associating cause and effect, and is also referred to as the matching principle.
Ctrl+F Salaries...

https://en.wikipedia.org/wiki/Matching_principle
In accrual accounting, the matching principle states that expenses should be recorded during the period in which they are incurred, regardless of when the transfer of cash occurs.

Vremensko razgraničenje prihoda i rashoda
http://www.poslovni.hr/trzista/vremensko-razgranicenje-priho...



Vesna Maširević
Serbia
Local time: 04:22
Specializes in field
Native speaker of: Native in SerbianSerbian, Native in Serbo-CroatSerbo-Croat
PRO pts in category: 4
Grading comment
thank you

Peer comments on this answer (and responses from the answerer)
agree  Daryo
12 days
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