Realisation With this convention, accounts recognise transactions (and any profits arising from them) at the point of sale or transfer of legal ownership - rather than just when cash actually changes hands. For example, a company that makes a sale to a customer can recognise that sale when the transaction is legal - at the point of contract. The actual payment due from the customer may not arise until several weeks (or months) later - if the customer has been granted some credit terms.

nie do konca to samo, ale moze sie przyda, bo chyba chodzi o to, ze uznanie rachunku nastepuje zanim dokonuje sie przelewu, ale moze sie myle...