Budgets, forecasts & scenarios · Working
Phasing
Also called: time phasing
ELI5
Allocation of an annual or total amount across months, quarters or stages.
Used in conversation
“State the period, currency and accounting basis for phasing.”
Pitch context
You will see “Phasing” in financial models, budgets, board packs and investor materials when the discussion reaches budgets, forecasts & scenarios.
Why it matters: In budgets, forecasts & scenarios, different calculation boundaries, periods or accounting treatments can change the number and the decision.
Caution
Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.
Need an investor or company deck?
Bring the business, the evidence or the half-formed ask. We help it travel beyond the spreadsheet.
See how pitch.dog can helpSources & evidence · 5
Direct term-level sources and supporting source families.
- U.S. Small Business Administration — Write your business planDirect source · primary · checked 2026-08-16
- IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
- Financial Accounting Standards Board — FASB Accounting Standards CodificationSupporting source family · primary · checked 2026-08-16
- U.S. Small Business Administration — Break-even pointSupporting source family · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsSupporting source family · primary · checked 2026-08-16