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Accrual accounting
Accruals concept
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accrual bases
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accrual basis
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accrual bases
–noun
a method of recording income and expenses in which each item is reported as earned or incurred without regard to when actual payments are received or made.
Compare
cash basis
.
Origin:
1930–35
Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2009.
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Legal Dictionary
Main Entry:
accrual basis
see
BASIS
2
Merriam-Webster's Dictionary of Law, © 1996 Merriam-Webster, Inc.
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