Expense Deferrals

Expense Deferrals is an accounting practice that belongs to the class of expense recognition methods, distinguished by the postponement of expense recognition to a future period when the related economic benefits are consumed, despite the occurrence of the cash outflow in an earlier period.

1

Publications

12

Citations

2

Authors

0

Institutions

Publications per year

2017–2026

0

Variants

Deferred Expenses

Authors

2

  1. WD
    William D. Hall

    1 publications · 12 citations

    1

    h-index

  2. AJ
    Arthur J. Renner

    1 publications · 12 citations

    1

    h-index

  3. WZ
    Wei Zhou

    Peking University, China

    1 publications · 10 citations

    0

    h-index

  4. LW
    Liansheng Wu

    Peking University, China

    1 publications · 10 citations

    0

    h-index

  5. WH
    Wang Hong

    Southwestern University of Finance and Economics, China

    1 publications · 10 citations

    0

    h-index

1–5 of 2

Institutions

0

  1. Peking University

    Beijing, China

    1 publications

    10 citations

  2. Southwestern University of Finance and Economics

    Chengdu, China

    1 publications

    10 citations

  3. Zhejiang Gongshang University

    Hangzhou, China

    1 publications

    10 citations

1–3 of 0

Venues

  1. Journal of accountancy online/Journal of accountancy

    JofA · 1 publications · 12 citations

    1

    h-index

  2. Abacus

    1 publications · 10 citations

1–2