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Prepayments, accruals and deferrals (sv= Interimsposter)
Interimsposter är ett samlingsnamn för de tillgångar och skulder som uppstår vid periodisering:
P/E ratio
Parent company
Partnership
Payback period
Payment
Payment
Pay-off-period method
Payroll expense
Percentage of completion
Perminent differense
Personnel costs
Portfolio valuation
Post-balance sheet events
Post-transfer acquisition right
Preference share
Preference shares
Prepaid income and expenses
Prepayments, accruals and deferrals
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Present value method
Presentation currency
Price base amount
Price base amount
Price elasticity
Private placement share issue
Product costing
Product estimate
Productivity
Products in progress
Profit
Profit and loss from financial items
Profit before financial costs and tax
Profit before tax
Profit carried forward
Profit margin
Profit mark-up
Property mortgage
Proportional method
Prudence concept
Purchase method
Put option