Tag: deferrals

Deferrals Definition

See Also: Deferred Income Tax Accrual Based Accounting Accounting Principles Generally Accepted Accounting Principles (GAAP) Financial Accounting Standards Board (FASB) Deferrals Definition A deferral is used in accrual based accounting when an asset or liability has not been realized. It is recognized however because it will be recognized at a future date. Often times, a

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