realization basis

...Depending on the viewpoint, the economic value of a good may be considered to increase gradually through the production process, or it may be considered to increase due to an increase in market prices. However, in corporate accounting, which aims to grasp the business performance of a company in an appropriate manner, it is appropriate to consider the fact that revenue definitely belongs to the company as an increase in the economic value of the good, so with respect to revenue, this fact is emphasized, and this is called the realization basis. In principle, the realization basis means recognizing and recording revenue by recognizing the increase in the economic value of a good based on the fact of sales (sales basis). ...

*Some of the terminology explanations that mention "realization basis" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…考え方により，財の経済価値は，生産過程を通じて徐々に増加するとみられたり，また市場価格の上昇により増加するとみられたりする。しかし，企業の活動業績を適切な形で把握しようとする企業会計においては，収益が確実に企業の帰属となる事実こそ，財の経済価値の増加と考えるのが妥当であることから，収益についてはその事実を重視し，とくにそれを実現主義realization basisと呼ぶ。実現主義とは，原則的には，販売という事実(販売基準)に基づき財の経済価値の増加を認め，収益を認識･計上することをいう。…

※「realization basis」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報