e/Revenue recognition

Information
has gloss	eng: The Revenue recognition principle is a cornerstone of accrual accounting together with matching principle. They both determine the accounting period, in which revenues and expenses are recognized. According to the principle, revenues are recognized when they are (1) realized or realizable, and are (2) earned (usually when goods are transferred or services rendered), no matter when cash is received. In cash accounting - in contrast - revenues are recognized when cash is received no matter when goods or services are sold.
lexicalization	eng: Realisation
lexicalization	eng: Realization
lexicalization	eng: Revenue recognition
instance of	c/Types of accounting

Meaning
German
has gloss	deu: Der Begriff Revenue Recognition (kurz für Revenue Recognition Principle respektive Revenue Recognition Policy ist eine Form der Umsatzlegung die an das US-GAAP und IFRS angelehnt ist. Die Revenue Recognition (engl. für Umsatzrealisierung) stellt eine besondere Form des Realisationsprinzips, das heißt die Bestimmung des Realisationszeitpunktes, dar und spiegelt sich in ihren “Four Big Rules” wieder:
lexicalization	deu: Revenue Recognition