accrual basis

English

Alternative forms

accruals basis

Noun

accrual basis (uncountable)

(finance, accounting, often attributive) A method of accounting that tracks income and expenditure when they become due, rather than when they actually occur.
Coordinate term: cash basis

Translations

Translations

Finnish: suoriteperuste (noun), suoriteperusteinen (adjective)
French: comptabilité d'engagement f

Further reading

“accrual basis”, in Collins English Dictionary.
“accruals basis” in the Cambridge English Dictionary, Cambridge: Cambridge University Press.

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