Accruals

См. также в других словарях:

• Accruals — Dieser Artikel beschreibt die Rückstellung in der Betriebswirtschaft. Für die Rückstellung von geraubtem Eigentum während des Nationalsozialismus in Österreich, siehe Restitution (Österreich). Rückstellungen sind Bilanzposten für ungewisse… …   Deutsch Wikipedia

• Accruals — Accounts on a balance sheet that represent liabilities and non cash based assets used in accrual based accounting. These accounts include, among many others, accounts payable, accounts receivable, goodwill, future tax liability and future… …   Investment dictionary

• accruals basis — UK US noun [S] (also accrual basis) ACCOUNTING ● the accruals basis Cf. the accruals basis ● on an accruals basis Cf. on an accruals basis → See also MATCHING(Cf. ↑ …   Financial and business terms

• accruals basis — An accounting convention under which payments are allocated to the periods to which they relate, rather than the period in which they are paid or received or become due or receivable (that is, the cash basis). Related links cash basis cash flow …   Law dictionary

• accruals accounting — UK US noun [U] ACCOUNTING ► ACCRUAL ACCOUNTING(Cf. ↑accrual accounting) …   Financial and business terms

• accruals basis — The matching of *revenues and *expenses to the periods in which they are earned or incurred. In contrast to a *cash basis approach, which *recognizes revenues and expenses in line with the receipt or payment of cash, an accruals basis of… …   Auditor's dictionary

• accruals concept — One of the four fundamental accounting concepts laid down in Statement of Standard Accounting Practice (SSAP) 2, Disclosure of Accounting Policies; it is also recognized in the Companies Act (1985) and the EU s Fourth Directive. It requires that… …   Accounting dictionary

• accruals concept — One of the four fundamental accounting concepts laid down in Statement of Standard Accounting Practice (SSAP) 2, Disclosure of Accounting Policies; it is also recognized in the Companies Act (1985) and the EU s Fourth Accounting Directive It… …   Big dictionary of business and management

• accruals basis — /ə kru:əlz ˌbeɪsɪs/, accruals concept /ə kru:əlz ˌkɒnsept/ noun a method of preparing accounts in which revenues and costs are both reported during the period to which they refer and not during the period when payments are received or made …   Dictionary of banking and finance

• accruals — 1. One of the fundamental accounting concepts, also known as the matching concept. Revenue and costs are credited or charged to the profit and loss account for the year in which they are earned or incurred, not when any cash is received or paid.… …   Financial and business terms

• accruals — n. accounts on a balance sheet representing liabilities and assets that are non cash used in accrual based accounting; recognition of income and expenses that take place elthough they are not received or paid for until a later period ac·cru·al… …   English contemporary dictionary