French translation: méthodes de la comptabilité de caisse, du jour de règlement
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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:
cash basis, settlement date accountings
méthodes de la comptabilité de caisse, du jour de règlement
cash basis>glossaire économique de l'OCDE: comptabilité de caisse (de trésorerie) sur la base des encaissements/décaissements http://www.investopedia.com/terms/t/tradedateaccounting.asp
a method company accountants and bookkeepers use to record transactions that take place on the date at which an agreement has been entered (the trade date), and not on the date the transaction has been finalized (the settlement date). If the transaction involves interest, the interest cannot be recorded on the books until the settlement date has arrived.