accrual

(redirected from accruals)
Also found in: Thesaurus, Medical, Legal, Financial.

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 ?
This article applies a unique accruals measure to empirically test whether accruals quality affects the cost of capital for property-liability insurers.
1) Utilizing accruals quality as a proxy for information risk, these studies have come to differing conclusions regarding the relation between information risk and the cost of capital.
In such cases, the increase of the accruals is due to signaling the market and reduces the information asymmetries.
Most of the researches done by Barth, Chang & Scaffer, Alatar et al in the area of predicting future cash flow, show that profit is the better predictor than operational cash flow and also accounting profit has a greater role than operational cash flow in explanatory stock returns and accruals flow has more power than cash flow for predicting future cash.
As a result of this circumstance, an interesting discussion can be opened from a theoretical perspective, with the first question focused on identifying where the dominant discourse is now really located: is it accruals, supported by academics, big firms and professional bodies, or is it cash-based reporting, supported by traditional behavior and practices?
However, and in spite of the theoretical and practical objections to the usefulness of accrual reporting in public entities, and the reservations about the convenience of preserving cash-based budgetary reports, international public sector accounting standards are designed on the basis of accruals, and a general agreement exists on the inevitable need to report true and fair information about the economic position of public entities, and not only their short-term financial flows, as budgetary reports present.
The Jones model assesses risk by estimating the extent of discretionary accruals included in an entity's financial reports.
EXHIBIT 2 Jones Model and Modified Jones Model to Measure Discretionary (Abnormal) Accruals Discretionary (abnormal) accruals are measured by the extent to which total accruals deviate from predicted nondiscretionary (normal) accruals.
In his influential paper, Sloan (1996) shows that high (low) accruals predict lower (higher) future profits and stock returns.
00 Build 549 introduces new capabilities in its Accruals Engine designed to reduce implementation and maintenance costs of customer accrual policies and rules administration and enforcement.
Similarly, accounts payable has the same effect on expenses as accounts receivable has on revenues because both represent accruals.
This article investigates the relationship between accruals and stock returns in the Brazilian capital market.