deferred expenses - определение. Что такое deferred expenses
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Что (кто) такое deferred expenses - определение

TERM IN ACCOUNTING
Prepaid expense; Deferred expense; Prepaid expenses; Prepaid Expense; Deferred liability; Deferred charge
Найдено результатов: 138
Deferred tax         
Deferred taxes; Deferred tax assets; Deferred tax liabilities; Deferred taxation; Tax asset; Deferred Tax
Deferred tax is a notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits than the taxation treatment. Deferred tax liabilities can arise as a result of corporate taxation treatment of capital expenditure being more rapid than the accounting depreciation treatment.
Deferred prosecution         
WAY TO AVOID PROSECUTION
Deferred prosecution agreement; Non-prosecution
A deferred prosecution agreement (DPA), which is very similar to a non-prosecution agreement (NPA),, at 361 (DPAs are typically filed with a court whereas NPAs are not) is a voluntary alternative to adjudication in which a prosecutor agrees to grant amnesty in exchange for the defendant agreeing to fulfill certain requirements. A case of corporate fraud, for instance, might be settled by means of a deferred-prosecution agreement in which the defendant agrees to pay fines, implement corporate reforms, and fully cooperate with the investigation.
Deferred shading         
  • Diffuse Color G-Buffer
  • Z-Buffer
  • Surface Normal G-Buffer
  • website=[[Nvidia]]}}</ref>
SCREEN-SPACE SHADING TECHNIQUE
Deferred Shading; Deferred Rendering; Deferred lighting
In the field of 3D computer graphics, deferred shading is a screen-space shading technique that is performed on a second rendering pass, after the vertex and pixel shaders are rendered. It was first suggested by Michael Deering in 1988.
Planned giving         
CHARITABLE GIFT TYPE
Planned Giving; Deferred giving
Planned giving (less commonly known as gift planning is an area of fundraising] that refers to several specific gift types that can be funded with cash, equity, or property. These gift vehicles are commonly based on [[United States tax law, but Canada, the United Kingdom, and other nations are beginning to establish similar laws.
Deferred income         
ACCOUNTING PRINCIPLE
Deferred revenue
Deferred income (also known as deferred revenue, unearned revenue, or unearned income) is, in accrual accounting, money received for goods or services which has not yet been earned. According to the revenue recognition principle, it is recorded as a liability until delivery is made, at which time it is converted into revenue.
Deferred obedience         
User:Jacobisq/Deferred obedience
Deferred obedience is a psychological phenomenon first articulated by Sigmund Freud, whereby a onetime rebel becomes subservient to the very rules and standards against which they had previously been rebelling.
United Kingdom parliamentary expenses scandal         
  • [[Heather Brooke]] in May 2012
2009 MAJOR BRITISH POLITICAL SCANDAL
Expenses controversy; Expenses controversies; MPs expenses controversy; MPs' expenses; MPs expenses; MPs' Expenses controversies; MPs' expenses controversy; MPs expenses scandal; MPs' expenses scandal; MPs' expenses controversies; MPs expenses row; MPs' expenses row; MP's expenses row; Expenses row; British Parliamentary expenses row; British Parliamentary expenses controversy; Westminster expenses scandal; British Parliamentary expenses scandal; British MPs expenses scandal; 2009 British Parliamentary expenses controversy; 2009 British Parliamentary expenses scandal; 2009 MPs expenses scandal; John Wick (whistleblower); UK parliamentary expenses scandal; Disclosure of expenses of British Members of Parliament; United Kingdom Parliamentary Expenses Scandal; Expenses of Members of the United Kingdom Parliament scandal; 2009 United Kingdom parliamentary crisis; Disclosure of expenses of Members of the United Kingdom Parliament; MP expenses row; MP expenses scandal; UK expenses scandal; 2009 United Kingdom Parliamentary expenses scandal; The United Kingdom Parliamentary expenses scandal; The Rotten Parliament; Rotten Parliament; Parliamentary expenses; United Kingdom Parliamentary expenses scandal; British Parliament expenses scandal; 2009 expenses scandal; Expenses scandal (UK); British parliamentary expenses scandal
The United Kingdom parliamentary expenses scandal was a major political scandal that emerged in 2009, concerning expenses claims made by members of the British Parliament in both the House of Commons and the House of Lords over the previous years. The disclosure of widespread misuse of allowances and expenses permitted to Members of Parliament (MPs) aroused widespread anger among the UK public and resulted in a large number of resignations, sackings, de-selections and retirement announcements together with public apologies and the repayment of expenses.
John O'Donoghue expenses scandal         
John O'Donoghue expenses controversy
The John O'Donoghue expenses scandal saw former Ceann Comhairle John O'Donoghue pursued by various allegations over his expenses claims in Ireland's Sunday newspapers over several months in 2009. He spent €250,000 in his time as Ceann Comhairle and €550,000 in his time as Minister for Arts, Sport and Tourism.
deferral         
(deferrals)
Deferral means the same as deferment
.
N-VAR
Deferral         
A deferral, in accrual accounting, is any account where the income or expense is not recognised until a future date (accounting period), e.g.

Википедия

Deferral

A deferral, in accrual accounting, is any account where the income or expense is not recognised until a future date (accounting period), e.g. annuities, charges, taxes, income, etc. The deferred item may be carried, dependent on type of deferral, as either an asset or liability. See also accrual.

Deferrals are the consequence of the revenue recognition principle which dictates that revenues be recognized in the period in which they occur, and the matching principle which dictates expenses to be recognized in the period in which they are incurred. Deferrals are the result of cash flows occurring before they are allowed to be recognized under accrual accounting. As a result, adjusting entries are required to reconcile a flow of cash (or rarely other non-cash items) with events that have not occurred yet as either liabilities or assets. Because of the similarity between deferrals and their corresponding accruals, they are commonly conflated.

  • Deferred expense: cash has left the company, but the event has not actually occurred yet. Prepaid expenses are the most common type. For instance, a company may purchase a year of insurance. After six months, only half of the insurance will have been 'used' with another six months of the insurance still owed to the company. Thus, the company records half of the payment as an outflow (an expense) and the other half as a receivable from the insurance company (an asset).
  • Deferred revenue: Revenue has come into the company, but the event has still not occurred – it is unearned revenue. A magazine company, for instance, may receive money for a one-year subscription. However, the company has not spent the resources in producing and delivering those magazines and thus accountants record this revenue as a liability equal to the amount of cash received. The magazine company, while now having more cash on hand, also now owes a year of magazines. The amount of each magazine that gets delivered is then taken out of liabilities and recorded as revenue during the economic period in which it actually happens, not just when the company gets paid for it.