Revenue Realization
[/ˈrevənjuː ˌriːəlaɪˈzeɪʃən/]
nounpl: Revenue Realizations
Realização de Receita
1. The process of recognizing and recording income or revenue when it is earned, regardless of when payment is received
Revenue realization occurs when the company delivers the product to the customer.
A realização de receita ocorre quando a empresa entrega o produto ao cliente.
2. The actual conversion of expected income into actual cash or receivables that can be measured and recorded in financial statements
The revenue realization for this quarter exceeded expectations due to increased sales.
A realização de receita neste trimestre superou as expectativas devido ao aumento nas vendas.
3. The moment when revenue becomes recognized as income under accounting standards such as GAAP or IFRS
Revenue realization under IFRS 15 requires identification of performance obligations.
A realização de receita sob IFRS 15 exige a identificação de obrigações de desempenho.
In Brazilian business context, 'Realização de Receita' is a critical concept in financial reporting and tax compliance. Brazilian companies must follow strict accounting standards (CPC - Comitê de Pronunciamentos Contábeis) which align with IFRS. This term is fundamental in discussions between CFOs, auditors, and tax advisors. In the USA, the concept is equally important for SEC compliance and financial transparency, with specific guidance from the FASB regarding revenue recognition standards.
Related Idioms & Phrases
Revenue realization timing
Accelerated revenue realization
Deferred revenue realization
Point of revenue realization
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