accrual

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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 ?
Under GAAP, the matching principle, which is one of the most basic and utilized guidelines of accounting, specifies that accrual accounting be used.
However, the literature has presented limited evidence of the adoption of accrual accounting in emerging countries (e.
This is the first edition of Implementation of IPSAS and Path to Accrual Accounting.
In fact, out of the 22 Arab League member states, five governments are currently implementing accrual accounting IPSAS, transitioning from cash / modified cash accounting basis.
Accrual Accounting includes $225K BP oil spill settlement income 2013.
The seven contributions that make up the main body of the text are devoted to public sector accounting, accountability, and auditing in emerging economies; the new public financial management and accrual accounting in Sri Lanka; accounting practices in Tanzanian local government authorities, and a wide variety of other related subjects.
Over the past decade central governments in various countries around the world have adopted or are implementing accrual accounting, moving from their legacy cash or modified cash basis of accounting.
running a parking garage) generally follow accrual accounting principles.
Moreover, we believe that if we take into consideration the costs of adopting the accrual accounting, at the expense of the cash accounting, then such a transition is useful in the context of the adoption of broader reforms in the public sector.
In the literature, accrual accounting is a key element of modern public management.
Hig gins pleaded ignorance as to whether the SEC had raised any concerns with the FASB about the May 2013 Exposure Draft, which would require companies with revenues of more than $10 million to adopt accrual accounting while giving companies with less than $10 million in revenues a choice of using cash or accrual accounting.