tehing, muu toiming, seaduses sätestatud sündmus või õigusvastane tegu, mille tagajärjel muutub raamatupidamiskohustuslase vara, kohustiste või omakapitali koosseis
action, event or unlawful act provided by law, as a result of which changes occur in the assets, liabilities or owners' equity of the accounting entity
According to the accrual basis, economic events are recognized by matching revenues to expenses at the time in which the transaction occurs, either when a flow of money appears. Accrual accounting is “a basis of accounting according to which all the transactions and events are recorded when they occur, without a relation with cash inflow or outflow.
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