deferred profit
[dɪˈfɜːrd ˈprɑːfɪt]
nounpl: deferred profits
lucro diferido
1. Profit or earnings that are recognized for accounting purposes in a future period rather than in the current period when the transaction occurs
The company recorded a deferred profit on the sale of assets that will be recognized over the next five years.
A empresa registrou um lucro diferido na venda de ativos que será reconhecido ao longo dos próximos cinco anos.
2. Income that is postponed or delayed in recognition due to accounting standards, tax regulations, or contractual arrangements
Deferred profit from the long-term contract was spread across multiple reporting periods.
O lucro diferido do contrato de longo prazo foi distribuído por vários períodos de relatório.
This is a technical accounting term used in both Brazilian and American business contexts. In Brazil, companies following IFRS (International Financial Reporting Standards) use 'lucro diferido' in their financial statements. In the USA, companies under GAAP use 'deferred profit' primarily for long-term contracts, installment sales, and certain revenue recognition scenarios. The concept is essential for understanding corporate financial reporting and tax planning in both countries.
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