angielski > polski Biznes/finanse Rachunkowość

Ale tak naprawdę byłbym wdzięczny za interpretację całego zdania.

Zdanie poprzedzające dla kontekstu:

It was not until 1971, for example, that the UK accounting profession decided it needed a standard definition of accrual accounting: the definition referred to the recognition of revenue when earned and costs when incurred (rather than when money is received and paid, respectively) and to the periodic matching of costs to revenues earned "so far as their relationship can be established or justifiably assumed"1

A teraz zdanie z "accrual":

Narrowly, the definition allowed that "prudence" should prevail when a particular accrual would be deemed imprudent.