So recognition of events in books before cash flow is known as accruals whereas recognition of events after cash flow is referred to as deferrals. Revenue recognition is the basic principle of accrual accounting and there are two ways to recognize revenues. They can be recognized when they are realized or when good or services have been delivered or rendered.
The authors stressed that for sleep apnea patients, the risk of sudden cardiac death does not simply shift from daytime hours to night-time hours, but that their overall risk of sudden cardiac death is higher than people without sleep apnea..
INTRODUCTION. 1  Sleep apnea has been strongly associated with heart failure (HF) in various cross-sectional studies, with a reported prevalence as high as 40% in HF patients., Although the extent to which sleep apnea reflects HF severity or causes worsening heart failure is controversial, there are suggestions that sleep apnea can be harmful.