# cash/settlement approach

- Canonical URL: https://www.gerhardmerk.de/cash-settlement-approach
- Post ID: 604358
- Modified: 2026-08-25T12:54:09+00:00
- Language: en

## Definition

Under this basis, an entry is posted only once funds or other contractual consideration have actually changed hands. Authorising, arranging, or initiating the transaction does not by itself determine the reporting period.

## Machine-readable

- Generator: Merk Knowledge 1.1.1