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 ?
As Lapsley, mussari and Paulsson (2009) point out, in the world of public sector accounting, the adoption of accrual accounting is self-evident and has been encouraged by the recommendations of international organizations such as the international Public sector accounting standards Board (IPSASB) and the OECD.
This is why accrual statements have a secondary role in most countries where the two recognition bases coexist.
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.
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.
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.
For one, it is a material accrual, as the loss reserve generally is the largest liability on an insurer's balance sheet.
The Law mentioned that the adoption of an accrual accounting system should cover a period of five years starting from 2003 until 2008.
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.
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 ...