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.
American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014

ac•cru•al

(əˈkru əl)

n.
1. the act or process of accruing.
2. something accrued.
[1875–80]
Random House Kernerman Webster's College Dictionary, © 2010 K Dictionaries Ltd. Copyright 2005, 1997, 1991 by Random House, Inc. All rights reserved.
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.accrual - the act of accumulatingaccrual - the act of accumulating    
accruement, accumulation
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"
Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Princeton University, Farlex Inc.
Translations

accrual

[əˈkrʊəl] N (frm) → acumulación f
Collins Spanish Dictionary - Complete and Unabridged 8th Edition 2005 © William Collins Sons & Co. Ltd. 1971, 1988 © HarperCollins Publishers 1992, 1993, 1996, 1997, 2000, 2003, 2005

accrual

[əˈkruːəl] n (= accumulation) → accumulation f accrual rateaccrual rate n → taux m cumulé
Collins English/French Electronic Resource. © HarperCollins Publishers 2005

accrual

n
(= accumulation) → Ansammlung f; (Fin: of interest) → Auflaufen nt; (= addition) → Hinzukommen nt
accruals pl (Fin: = liabilities) → Verbindlichkeiten pl
Collins German Dictionary – Complete and Unabridged 7th Edition 2005. © William Collins Sons & Co. Ltd. 1980 © HarperCollins Publishers 1991, 1997, 1999, 2004, 2005, 2007
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References in periodicals archive ?
It is pertinent to mention that the total outstanding GIDC (billed and unbilled) of Sui Northern Gas Pipelines Limited (SNGPL) was Rs69.1 billion, as it deposited an amount of Rs44.8 billion from its total accrual of Rs113.9 billion.
Similarly, outstanding GIDC of SSGCL was Rs145.7 billion, as it deposited an amount of Rs23.9 billion from its total accrual of Rs168 billion.
Industrialists seek further cut of Rs100bn in GIDC
Since the accrual anomaly was documented in Sloan (1996), a large body of literature attempts to explore the causes of the anomaly.
There are several reasons why it is important to examine whether the accrual anomaly depends on firm size.
Explaining the Accrual Anomaly: Evidence from Firm Size and Market Conditions
Public sector accrual accounting practices--as PFM best practices--assist in the provision of richer information with a single set of accounting procedures for the decision-making process (see Alt, Lassen, & Skilling, 2002; Chan & Zhang, 2013; Diamond, 2002; Guthrie, 1998).
However, accrual practices have been quite varied across central governments.
Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency
For one, it is a material accrual, as the loss reserve generally is the largest liability on an insurer's balance sheet.
RATINGS: IT'S ACCRUAL WORLD
The Law mentioned that the adoption of an accrual accounting system should cover a period of five years starting from 2003 until 2008.
THE INFLUENCING FACTORS ON THE LEVEL OF ACCRUAL ACCOUNTING ADOPTION: A CONCEPTUAL APPROACH
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.
The reform of the Romanian budget system--a new step
To study accounting profit in most of the researches done in accounting, it is categorized as cash and accrual, and the effect of each on the qualitative characteristics of profit, stock return, and ...
Relationship between the growth rate of the companies and the pricing of accruals using Modified Jones Model

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