Finans
mali donem
İngilizce: financial period
Türkçe Tanım
Finansal tablolarin hazirlandigi ve raporlandigi genellikle mali yil, yari yil veya ceyrek olan tanimlanmis zaman dilimidir. Mali donem gelirlerin, giderlerin, varliklarin ve borclarin muhasabelestirilmesinin sinirlarini belirler. Mali donem raporlamasinda tutarlilik karsilastiribilirlik icin elzemdir ve muhasebe standartlari ile duzenleyici gereklilikler tarafindan yonetilir.
English Definition
A defined span of time for which financial statements are prepared and reported, typically a fiscal year, half-year, or quarter. The financial period determines the boundaries for recognising revenues, expenses, assets, and liabilities. Consistency in financial period reporting is essential for comparability and is governed by accounting standards and regulatory requirements.