Realiseerimist

Realiseerimist is a term that can refer to several concepts, primarily in the context of finance and accounting. In its most common usage, it relates to the act of making something real or actual, particularly in a financial sense. This often involves the conversion of an asset into cash, a process known as realisation. For example, the sale of a stock or a piece of property is a realisation event.

In accounting, "realiseerimist" can also be associated with the recognition of revenue. Revenue is typically recognised when it is earned and realised, meaning the entity has a claim to the income and it is probable that it will be received. This principle ensures that financial statements accurately reflect the economic performance of a business over a specific period.

The concept extends to gains and losses. An unrealised gain or loss exists when the value of an asset has changed but it has not yet been sold or disposed of. Only when the asset is realised does the gain or loss become a realised gain or loss, impacting the financial statements directly. The distinction between realised and unrealised items is crucial for investors and analysts in understanding the true profitability and financial health of an entity.