accrual basis
accrual concept
accrual convention

Also, due to this change from accrual basis, results are not directly comparable.

Somewhere along the line, you will be asked if your accounting system is on a cash or accrual basis.

The costs are charged on an accruals basis similar to that used for pensions.

Accountants usually recommend the accrual basis to get a better picture of how your business is doing.

However, nonprofit organizations use accrual basis accounting for their funds.

In the United States tax environment, the accrual basis has been an option since 1916.

They kept their books and completed income tax returns on a fiscal year accrual basis.

The United States government uses accrual basis accounting for all of its funds.

Our accounting must be on an accrual basis.

They are accounted for on the accruals basis.

Proprietary funds, used for business-like activities, usually operate on an accrual basis.

It is also law that interest has to be shown on accrual basis for deep discount bonds issued after February 2002.

For an accrual basis taxpayer, it is the amount the taxpayer has a right to receive.

Accrual basis: the effect of transactions and other events are recognized when they occur, not as cash is gained or paid.

Governmental funds, which are not concerned about profitability, usually rely on a modified accrual basis.

Except for the unified budget deficit, the federal government's financial statements rely on accrual basis accounting.

Its costs calculated on an accrual basis were estimated at around 63 Million Yen.

This measurement focus considers financial resources only and uses an accrual basis of accounting.'

This way of accounting is called accrual basis accounting.

Most accountants recommend accrual basis accounting if you bill your customers or incur debt.

Accrual Basis Reporting-you report interest annually each year as it accrues.

Government business enterprises are not consolidated and there are no definite plans for adopting the accrual basis.

However, the number of governments that have actually adopted the full accrual basis for the financial statements of their central government ministries is very limited.

Accrual basis: Recognizing non-cash circumstances as they occur.

If the trust involves a business-like operation, accrual basis accounting would be appropriate to show the fund's profitability.

Final accounts under the accruals concept are not produced uniformly.

For the accruals concept, local authorities 'should accrue for all significant items of revenue expense'.

The definition of the accruals concept as given by SSAP 2 is as follows: