In Accounting, are bonuses for staff registered against the Fical Year upon which the performance was based, or shown coming out of the present Fiscal Year recognizing that the actual transfer of bonus monies can not be done in the fiscal year upon which the bonuses were based.

It is usual to record them against the fiscal year they relate to, (accrual accounting) estimates can be made or actual transaction values used as reporting is not usually concluded for some time after balance date close