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accrual accounting

Title English: 
accrual accounting
Definition English: 
Accrual accounting is the recording of revenue when earned and expenses when incurred. This accounting is recorded irrespective of the dates on which any associated cash flows occur. The primary impact of accrual accounting is on the income statement, since the reported net profit or loss of a business can be substantially altered by the recordation of accrual basis transactions.
Title Arabic: 
محاسبة على قاعدة الحقوق والالتزامات
Synonym Arabic: 
محاسبة على أساس الاستحقاق
Title French: 
comptabilité sur la base des droits et obligations
المجال الأحصائي: 
Economic Development
الموضوع: 
Banking Statistics
InformationType: 
Term
SourceSymbol: 
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