accrual convention


accrual convention
фин., банк. правило начисления*, способ [основа для\] расчета дней* (конкретный метод определения количества дней в месяце и году для финансовых вычислений; напр., можно считать, что количество дней в месяце всегда 30, а в году 360, или учитывать фактическое число дней в месяцах, но год считать состоящим из 360 дней, либо учитывать фактическое число дней в месяцах и году)
Syn:
See:

Англо-русский экономический словарь.

Смотреть что такое "accrual convention" в других словарях:

  • accrual convention — Method used by investors for counting the number of days in each month and in the year. Also called accrual basis or day basis. The accrual convention is expressed in different ways. An accrual basis of 30/360 indicates that every month is… …   Financial and business terms

  • accrual basis — See accrual convention. American Banker Glossary In the context of accounting, practice in which expenses and income are accounted for as they are earned or incurred, whether or not they have been received or paid. Antithesis of cash basis… …   Financial and business terms

  • Convention of conservatism — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Accrual Accounting Convention — An accounting system that tries to match the recognition of revenues earned with the expenses incurred in generating those revenues. It ignores the timing of the cash flows associated with revenues and expenses. Bloomberg Financial Dictionary …   Financial and business terms

  • 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

  • day basis — See accrual convention …   Financial and business terms

  • day count basis — See accrual convention …   Financial and business terms

  • Frequent-flyer program — For other uses, see frequent flyer (disambiguation). A frequent flyer program (FFP) is a loyalty program offered by many airlines. Typically, airline customers enrolled in the program accumulate frequent flyer miles (kilometers, points, segments) …   Wikipedia

  • Accountancy — [http://dictionary.reference.com/browse/accountancy , dictionary.com] or accounting is the measurement, statement, or provision of assurance about financial information primarily used by lenders, managers, investors, tax authorities and other… …   Wikipedia

  • Value added tax — Taxation An aspect of fiscal policy …   Wikipedia

  • List of accounting topics — Following is a list of accounting topics * Accounting Ethics * Accounting for risk * Accounting information system * Accounting methods * Accounting period * Accounting reform * Accounting scandals * Accounting software * Accounts payable *… …   Wikipedia


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