Revenue Recognition

[REV-uh-noo rek-ug-NISH-un]
noun
Reconhecimento de Receita
1. The accounting principle that determines when revenue should be recorded in financial statements, typically when goods or services are provided and payment is reasonably assured
The company implemented new revenue recognition standards to comply with IFRS 15.
A empresa implementou novos padrões de reconhecimento de receita para estar em conformidade com IFRS 15.
2. The process of recording income from the sale of goods or provision of services in the period when it is earned, regardless of when payment is received
Revenue recognition for subscription services occurs monthly as the service is provided.
O reconhecimento de receita para serviços de assinatura ocorre mensalmente conforme o serviço é prestado.
Revenue Recognition is a critical accounting concept in both Brazilian and American business environments. In Brazil, companies must follow IFRS standards, while in the USA, companies typically follow GAAP. The introduction of IFRS 15 and ASC 606 harmonized these standards globally, making this concept essential for multinational companies. Understanding revenue recognition is particularly important for audits, tax compliance, and financial reporting accuracy in both countries.
Synonyms / Sinônimos
Income RecognitionRevenue RealizationSales RecognitionAccrual Recognition
Antonyms / Antônimos
Revenue DeferralExpense Recognition

Regional Variations

General Brazilian
Reconhecimento de Receita
Standard term used in Brazilian accounting and financial contexts
São Paulo
Reconhecimento de Receita
Widely used in financial and corporate sectors; same as general Brazilian usage
Rio de Janeiro
Reconhecimento de Receita
Used in banking and financial services with same meaning
Portugal
Reconhecimento de Receita
Portuguese equivalent; may occasionally see 'Identificação de Receita' but less standard

Related Words

IFRS 15ASC 606Accrual Basis AccountingFinancial StatementsGenerally Accepted Accounting Principles (GAAP)Performance Obligation

Related Idioms & Phrases

Point of Sale
Earn the Revenue
Match Principle
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