accrual Synonym

periodenabgrenzung - zeitliche Abgrenzung - Aufwandsabgrenzung - Ertragsabgrenzung - Abgrenzungsposten - Forderungsaufbau - Anwachsen - Ansammlung

Accrual is an accounting concept that records revenues and expenses when they are earned or incurred, rather than when cash is actually received or paid. Under the accrual method, a company recognizes income when it provides goods or services and records costs when it becomes obligated to pay them. This approach gives a more accurate picture of financial performance and position over a given period. Accruals include items such as unpaid wages, interest earned but not yet received, or expenses incurred but not yet billed. They are typically recorded through adjusting entries at the end of an accounting period.