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Concept information

Preferred term

Accruals and deferrals  

Type

  • Descriptor

Narrower concepts

Entry terms

  • Accrual accounting

In other languages

  • German

  • Aktive Rechnungsabgrenzung
  • Passive Rechnungsabgrenzung
  • Periodenabgrenzung
  • Rechnungsabgrenzungsposten

URI

http://zbw.eu/stw/descriptor/12387-4

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