Accruals: related pages

Deferred income
Income received during an accounting period for goods and services not yet supplied.
Deferred tax
A balance sheet line to record accrue between the periods in which events occur and the periods in which they are taxable.
Accrual principle
The accounting principle of matching of costs to the revenues they generate.
Revenue recognition
The choice of which inflows a company should consider to be part of its sales.
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