Prior-period expenses/income

System: Swiss GAAP FER Chart of Accounts
Type: Result
Class: 8 — Extraordinary results
Parent: 8 — Extraordinary, non-operating results and taxes
Labels (multilingual): EN: Prior-period expenses/income
FR: Charges / produits hors periode
DE: Periodenfremder Aufwand / Ertrag
IT: Costi/ricavi fuori periodo
Postable: Yes
Lettrable: No
VAT: No