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. This is confirmed, inter alia, by the booking of DEPB credits on an accrual basis according to Indian accounting standards.
    3. royalties shall be recognised on an accrual basis in accordance with the substance of the relevant agreement; and
    4. Furthermore, the cooperating exporting producers booked DDS on an accrual basis as income at the time of each export transaction.
    5. 27 An entity shall prepare its financial statements, except for cash flow information, using the accrual basis of accounting.
    6. Furthermore, the cooperating exporting producers booked the DEPBS credits on an accrual basis as income at the stage of export transaction.
    7. As regards IAS 1, the applicant breached three fundamental accounting concepts: the accrual basis of accounting, prudence and substance over form.
    8. Furthermore, the sole cooperating exporting producer booked the DEPBS credits on an accrual basis as income at the stage of export transaction.
    9. The company's accounts did not reflect the true financial situation since some transactions were booked on an accrual basis whereas others were not.
    10. 28 When the accrual basis of accounting is used, an entity recognises items as assets, liabilities, equity, income and expenses (the elements of financial statements) when they satisfy the definitions and recognition criteria for those elements in the Framework.
    11. Post-fixed coupon: a coupon on floating rate instruments which is determined on the basis of the values taken by the reference index on a certain date (or dates) during the coupon accrual period.
    12. Pre-fixed coupon: a coupon on floating rate instruments which is determined on the basis of the values taken by the reference index on a certain date (or dates) before the start of the coupon accrual period.
    13. Furthermore, as stated in recital 52, companies can, in line with Indian accounting standards, book the DEPBS credits on an accrual basis as income at the stage of export transaction.
    14. 18 An entity shall analyse any minimum funding requirement at a given date into contributions that are required to cover (a) any existing shortfall for past service on the minimum funding basis and (b) the future accrual of benefits.
    15. Pooling system: see collateral pooling system. Post-fixed coupon: a coupon on floating rate instruments which is determined on the basis of the values taken by the reference index on a certain date (or dates) during the coupon accrual period.