- on an accrued basis
- sur la base des droits accordés (2e)
English-French insurance dictionary. 2013.
on an accrued basis
Regardez d'autres dictionnaires:
accrued expense — An unpaid expense incurred and *recognized in a *financial reporting period, and recorded as a liability at the end of that period. In line with the *accruals basis of accounting, accrued expenses are matched with the accounting periods to which… … Auditor's dictionary
accrued revenue — Revenue earned and *recognized in a *financial reporting period, for which the related cash has yet to be received. The accrued revenue is recorded as either a *current or *long term asset at the end of the financial reporting period, in line… … Auditor's dictionary
Accrued Income — Income that is earned in a fund or by company by providing a service or selling a product, but has yet to be received. Mutual funds or other pooled assets that accumulate income over a period of time but only pay it out to shareholders once a… … Investment dictionary
accruals basis — The matching of *revenues and *expenses to the periods in which they are earned or incurred. In contrast to a *cash basis approach, which *recognizes revenues and expenses in line with the receipt or payment of cash, an accruals basis of… … Auditor's dictionary
Cash Basis Loan — A loan where interest is recorded as earned when payment is collected. Ordinarily, interest income is accrued on loans, since regular payment of both principal and interest is assumed. However, in the case of nonperforming loans (loans gone bad) … Investment dictionary
accrue — ac·crue /ə krü/ vb ac·crued, ac·cru·ing [Middle French accreue increase, addition to a property, from feminine of accreu, past participle of acreistre to increase] vi 1: to come into existence as an enforceable claim: vest as a right… … Law dictionary
Day count convention — In finance, a day count convention determines how interest accrues over time for a variety of investments, including bonds, notes, loans, mortgages, medium term notes, swaps, and forward rate agreements (FRAs). This determines the amount… … Wikipedia
Matching principle — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Roman Law — Roman Law † Catholic Encyclopedia ► Roman Law In the following article this subject is briefly treated under the two heads of; I. Principles; II. History. Of these two divisions, I is subdivided into: A. Persons; B. Things; C. Actions … Catholic encyclopedia
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
Income tax in India — The Indian Income Tax department is governed by the Central Board for Direct Taxes (CBDT) and is part of the Department of Revenue under the Ministry of Finance.The government of India imposes an income tax on taxable income of individuals, Hindu … Wikipedia
