Periodicity Assumption in German, French, Spanish & Italian

What does Periodicity Assumption mean?

The assumption that the economic life of a business can be divided into artificial time periods, such as months, quarters, or years.

Periodicity Assumption in a sentence

Thanks to the periodicity assumption, companies can prepare financial statements for specific periods like a quarter or a year.

German

Periodenabgrenzungsprinzip

Aufteilung der Unternehmenstätigkeit in regelmäßige Berichtszeiträume.

French

Postulat de la périodicité

Découpage de la vie de l'entreprise en exercices comptables réguliers.

Spanish

Supuesto de período contable

División de la vida de la empresa en segmentos de tiempo para su análisis.

Italian

Principio del periodo contabile

Suddivisione della vita aziendale in intervalli temporali definiti (esercizi).