accrual basis

== English == === Alternative forms === accruals basis === Noun === accrual basis (uncountable) (finance, accounting, often attributive) A method of accounting that tracks income and expenditure when they become due, rather than when they actually occur. Coordinate term: cash basis ==== Translations ==== === Further reading === “accrual basis”, in Collins English Dictionary. “accruals basis”, in Cambridge English Dictionary, Cambridge, Cambridgeshire: Cambridge University Press, 1999–present.