Glossary entry (derived from question below)
Croatian term or phrase:
načelo pravilnog vremenskog razgraničavanja
English translation:
the matching principle
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Apr 19, 2016 15:11
8 yrs ago
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Croatian term
načelo pravilnog vremenskog razgraničavanja
Croatian to English
Bus/Financial
Business/Commerce (general)
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.
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.
Proposed translations
(English)
| 5 +1 | the matching principle |
Vesna Maširević
|
Proposed translations
+1
56 mins
Vesna Maširević
Serbia
Serbia
Specializes in field
Serbia
Economist ~ Business, Legal, IT, QA
Native in: Serbian 
, Serbo-Croat
Works in: English to Serbian, Serbian to English, Bosnian to English, and 5 more.
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4
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the matching principle
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...
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...
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