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Deferral Method of Accounting

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PPGPortal > Home > Concept Dictionary > D, E > Deferral Method of Accounting

Deferral Method of Accounting

Under the deferral method of accounting for contribution, restricted contributions related to expenses of future periods are deferred and recognized as revenue in the period in which the related expenses are incurred.

(Graham, Andrew. 2007. Canadian Public-Sector Financial Management. Kingston, ON: School of Policy Studies, Queen’s University; Montreal: McGill-Queen’s University Press.)



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