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Accruals a.k.a. Accrual of something is, in finance, the adding together of interest or different investments over a period of time. It holds specific meanings in accounting, where it can refer to accounts on a balance sheet that represent liabilities and non-cash-based assets used in accrual-based accounting. These types of accounts include, among others, accounts payable, accounts receivable, goodwill, deferred tax liability and future interest expense.

  • also known as 權責發生制原則

Printed dictionaries and other books with definitions for Accruals

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Google previewThe Routledge Companion to Auditing (2014)

by David Hay, W. Robert Knechel, Marleen Willekens

The difference between total accruals in the test period and the computed nondiscretionary accruals is an estimate of...

In addition, the reversing nature of accruals means that an income-decreasing accrual in one period becomes an ...

Google previewAnnual Report (1922)

by Oklahoma Corporation Commission

A "Miscellaneous accruals is a charge to operation to set up an account carried on the books of the company under the heading of "Miscellaneous Reserve." This account is a reserve that is built up to meet unforseen contingencies that might ...

Google previewA Dictionary of Business and Management (2016)

by Jonathan Law

accruals concept A fundamental *accounting concept recognized in the ...

Google previewA Dictionary of Finance and Banking (2014)

by Market House Books

Accounts payable are classed as *current liabilities on the balance sheet, but distinguished from *accruals and other nontrade creditors (such as HM Revenue) . accounts receivable (trade debtors) The amounts owing to a business from ...

Google previewEncyclopedia of Alternative Investments (2008)

by Greg N. Gregoriou

The statistical procedures that have been put forward can be classified into cash flow management models, for example, the detection of discretionary R&D or advertising outlays, accruals models, and combined approaches, for example, ...

Google previewDictionary of Economic and Statistical Terms (1972)

by United States. Social and Economic Statistics Administration

See also Wage accruals less disbursements, below. Wage Accruals Less Disbursements (Line 4) Wage accruals less disbursements is an adjustment item occasionally made in the National Income and Product Accounts to take account of the ...

Google previewA Dictionary of Taxation (2012)

by Simon R. James

accruals. basis. The principle that income (taxable or otherwise) should be measured on the basis of when transactions occur or values change rather than when cash ...

Google previewRisk Dictionary

Based on accounting concepts or principles: such as true and fair, cost, conservatism, consistency, comparability, entity, going concern, recognition of profit accruals. ACCRUALS CONVENTION: An expression sometimes used to describe the ...

Google previewDictionary of International Accounting Terms (2001)

by John Owen Edward Clark

adjusted trial balance Trial balance of an account adjusted for such items as recent accruals and prepayments, before closing entries are included; ...

Google previewCambridge Business English Dictionary (2011)

by Cambridge University Press

accruals. accounting) ACCOUNTING accounting in which amounts of money are recorded at the time some» thing is...

ACCOUNTING 1 the accruals basis (also the accrual(s) method, also the accrual(s) principle) a method ...

Google previewEncyclopedia of American Business (2009)

by W. Davis Folsom, Rick Boulware

The income statement, constructed on the ACCRUAL BASIS as required by GAAP, includes more than just cash flows; it also contains accruals (such as revenues earned but not yet received and expenses incurred but not yet paid).

Google previewThe New Palgrave Dictionary of Economics (2016)

by NA NA

The accruals anomaly. Firms' earnings can be decomposed into cash flows and accruals (defined as earnings minus cash flows). Sloan (1996) showed that firms with large positive accruals earn lower future returns than firms with large ...

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Scrabble value of A1C3C3R1U1A1L1S1

The value of this 8-letter word is 12 points. It is included in the first and second editions of the Official Scrabble Players Dictionary.

Anagrams of ACCRUALS

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