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accrual principle

См. также в других словарях:

  • Accrual Principle — 1. Finanzpolitik: Der Zeitraum zwischen Steuerfälligkeit und zahlung soll verkürzt werden, um die Wirkungsweise des konjunkturpolitischen Instrumentariums zu verbessern. Ist der zeitliche Abstand zwischen beiden zu groß, könnten z.B.… …   Lexikon der Economics

  • the accrual principle — UK US noun [S] ACCOUNTING ► ACCRUALS BASIS(Cf. ↑accruals basis) …   Financial and business terms

  • Accrual Accounting — An accounting method that measures the performance and position of a company by recognizing economic events regardless of when cash transactions occur. The general idea is that economic events are recognized by matching revenues to expenses (the… …   Investment dictionary

  • accrual basis — See accrual convention. American Banker Glossary In the context of accounting, practice in which expenses and income are accounted for as they are earned or incurred, whether or not they have been received or paid. Antithesis of cash basis… …   Financial and business terms

  • Matching principle — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Comparison of cash and accrual methods of accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Финансовая отчётность — Бухгалтерский учёт Ключевые понятия Бухгалтер • Бухгалтерия Главная бухгалтерская книга Оборотно сальдовая ведомость Отчётный период …   Википедия

  • Framework — Das F. des ⇡ International Accounting Standards Board (IASB) bildet das Grundkonzept des Rechnungslegungssystems der International Financial Reporting Standards (⇡ IFRS). Es ist geregelt im 1989 vom damaligen IASC herausgegebenen „Framework for… …   Lexikon der Economics

  • Value added tax — Taxation An aspect of fiscal policy …   Wikipedia

  • Schlude v. Commissioner — Supreme Court of the United States Argued December 10, 1962 Decided February …   Wikipedia

  • TAXATION — This article is arranged according to the following outline: historical aspects legal aspects the biblical period the talmudic period the post talmudic period in general yardsticks of tax assessment taxable property Place of Residence, Business,… …   Encyclopedia of Judaism