Betekenis van:
accrual basis

accrual basis
Zelfstandig naamwoord
    • a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made

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    Voorbeeldzinnen

    1. Accrual basis of accounting
    2. royalties shall be recognised on an accrual basis in accordance with the substance of the relevant agreement;
    3. This is confirmed, inter alia, by the booking of DEPB credits on an accrual basis according to Indian accounting standards.
    4. royalties shall be recognised on an accrual basis in accordance with the substance of the relevant agreement; and
    5. Furthermore, the cooperating exporting producers booked DDS on an accrual basis as income at the time of each export transaction.
    6. 27 An entity shall prepare its financial statements, except for cash flow information, using the accrual basis of accounting.
    7. Furthermore, the cooperating exporting producers booked the DEPBS credits on an accrual basis as income at the stage of the export transactions.
    8. Furthermore, the cooperating exporting producers booked the DEPB credits on an accrual basis as income at the time of the export transaction.
    9. Furthermore, the cooperating exporting producers booked the DEPBS credits on an accrual basis as income at the stage of export transaction.
    10. As regards IAS 1, the applicant breached three fundamental accounting concepts: the accrual basis of accounting, prudence and substance over form.
    11. Furthermore, the sole cooperating exporting producer booked the DEPBS credits on an accrual basis as income at the stage of export transaction.
    12. The company's accounts did not reflect the true financial situation since some transactions were booked on an accrual basis whereas others were not.
    13. It was also found that in accordance with Indian accounting standards, DEPB credits can be booked on an accrual basis as income in the commercial accounts, upon fulfilment of the export obligation.
    14. 21 An entity shall calculate the future minimum funding contributions required in respect of the future accrual of benefits taking into account the effect of any existing surplus on the minimum funding requirement basis.
    15. Furthermore, as stated in recital 16, companies can, in line with Indian accounting standards, book the DEPBS credits on an accrual basis as income at the stage of export transaction.