Revenue Recognition Principle

/ˈrɛvənjuː ˌrɛkəɡˈnɪʃən ˈprɪnsəpəl/

Definitions

  1. (n.) An accounting principle that dictates revenue is recognized when earned and realizable, affecting the timing of income reporting for legal and financial accuracy.
    Under the revenue recognition principle, the company reported income only after delivery of goods.

Forms

  • revenue recognition principle

Commentary

This principle is crucial for legal compliance in financial disclosures and contract performance assessments.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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