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                    	Advies toegevoegd op  7 april 2014
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   					   					<h3 class="category">ADVIES COMMISSIE BOEKHOUDKUNDIGE NORMEN</h3>
   					<h1 class="title">Jaarafsluiting: erkenning kosten en opbrengsten</h1>
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<p> In een recent advies <span class="source-reference">(2012/17, Bulletin 65 van 31.05.2013)</span> sprak de CBN zich uit over de erkenning van kosten en opbrengsten. Waar houdt u bij de volgende jaarafsluiting rekening mee? </p>
<p>Wanneer worden kosten en opbrengsten erkend bij de levering van goederen? Is de overdracht van eigendom of van risico’s daarbij cruciaal? Wat zijn de boekhoudkundige spelregels bij een levering van diensten? En waarmee moet u rekening houden als de inning onzeker is?</p>
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