Reference Entry

realization convention

Edited by Jonathan Law

in A Dictionary of Accounting

Fifth edition

Published in print July 2016 | ISBN: 9780198743514
Published online November 2016 | e-ISBN: 9780191803147
realization convention

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The general basis used in *financial statements prepared under *historical-cost accounting, in which increases or decreases in the market values of assets and liabilities are not recognized as gains or losses until the assets are sold or the liabilities paid....

Reference Entry.  44 words. 

Subjects: Accounting

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