accrual


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Related to accrual: accrual basis, Accrual accounting

ac·cru·al

 (ə-kro͞o′əl)
n.
1. The act or process of accumulating; an increase.
2. Something that accumulates or increases.

accrual

(əˈkruːəl)
n
1. the act of accruing
2. something that has accrued
3. (Accounting & Book-keeping) accounting a charge incurred in one accounting period that has not been paid by the end of it

ac•cru•al

(əˈkru əl)

n.
1. the act or process of accruing.
2. something accrued.
[1875–80]
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.accrual - the act of accumulatingaccrual - the act of accumulating    
step-up, increase - the act of increasing something; "he gave me an increase in salary"
buildup - the act of building up an accumulation; "I envied his rapid buildup of assets"; "a military buildup in preparation for the invasion"
Translations

accrual

[əˈkrʊəl] N (frm) → acumulación f

accrual

[əˈkruːəl] n (= accumulation) → accumulation f accrual rateaccrual rate ntaux m cumulé

accrual

n
(= accumulation)Ansammlung f; (Fin: of interest) → Auflaufen nt; (= addition)Hinzukommen nt
accruals pl (Fin: = liabilities) → Verbindlichkeiten pl
References in periodicals archive ?
Since 2014, ICBC s accrual gold business has maintained a robust growth momentum, with both business volume and customer headcount increasing at a fast clip.
According to an ICBC official, Accrual Gold is a gold investment product jointly launched by ICBC and the World Gold Council.
This measure allows us to directly observe the accuracy of the primary accrual used by insurance companies (loss reserves).
The results of Slon's study show that the stability of the accrual component of profit is less than the stability of its cash component and the reason is accruals' subjectivity.
Because revenues can be collected before or after they are earned, the differences between the cash basis and accrual basis for revenue recognition purposes are represented by amounts in accounts such as accounts receivable (collection after revenue is earned) and unearned revenue (collection before revenue is earned).
The empirical tests applied to the sample permitted analyzing the phenomenon known as accrual anomaly, besides identifying the most important components of the formation, variability and persistence of the accruals of firms listed on the BMF&BOVESPA.
bar] SIR - Members of Parliament have a final salary scheme with a choice of accrual rates.
They conclude, for instance, that discretionary accruals drive the accrual anomaly (Xie, 2001; Chan, Chan, Jegadeesh, and Lakonishok, 2006) and are associated with anomalous longterm returns after seasoned public offerings (Teoh, Welch, and Wong, 1998a; Teoh and Wong, 2002; DuCharme, Malatesta, and Sefcik, 2004), initial public offerings (Teoh, Welch, and Wong, 1998b; Teoh, Wong, and Rao, 1998; Teoh and Wong, 2002), stock-for-stock mergers (Louis, 2004; Gong, Louis, and Sun, 2008a), and open market repurchases (Gong, Louis, and Sun, 2008b).
2) While this well-known accrual anomaly has continued to intrigue financial economists after a decade, a recent work by Fairfield et al.
00 Build 549, which includes a significant upgrade to its accrual engine.