BNET Business Dictionary
Business Definition for: Accruals Basis
- a concept that accounts are prepared with financial transactions accrued (revenue and costs are both reported during the period to which they refer and not during the period when payments are received or made).
- Also known as Accruals Concept
Additional Resources
- Tax Reform Report Card: Technical Merit 8/10, Execution 2/10.
- August, 2001 Charter ABIX via COMTEX -- The Institute of Chartered Accountants in Australia ICAA gives low marks for the execution of tax reform. The reforms have forced small business to keep its books efficiently. The issue, however, is just how many sets of...
- Research articles 2001-08-08
- Allied Capital Corporation Q1 2009 Earnings Call Transcript
- Question-and-Answer Session Operator Operator Instructions Your first question comes from the line of Vernon Plack - BB&T Capital Markets Vernon Plack - BB&T Capital Markets I wanted to get a sense, it was mentioned that employee expense for the...
- Earnings calls 2009-05-11
- Horizon Financial Corp. F1Q09 (Qtr End 06/30/08) Earnings Call Transcript
- Question-and-Answer Session Operator Operator Instructions and we will get the question from Jeff Rulis with D.A. Davidson & Co, please go ahead. Jeffrey Rulis - D.A. Davidson & Co. You have touched on the comp and employee benefits cost that was up sharply and it was as you...
- Earnings calls 2008-08-18
- Webster Financial Corporation Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator Thank you. [Operator instructions]. Okay, our first question comes from the line of Mark Fitzgibbon with Sandler O'Neill. Please proceed with your question. Mark Fitzgibbon - Sandler O'Neill & Partners Hi, good morning. Gentlemen, you guys have had a... some pretty bad luck with...
- Earnings calls 2007-10-24
- Comfort Systems USA, Q4 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator Operator Instructions. Our first question comes from the line of Matt Duncan with Stephens. Please proceed. Matt Duncan – Stephens Inc Good morning, gentlemen. Bill George Good morning, Matt. Matt Duncan – Stephens Inc A couple of things. Let, let’s start with...
- Earnings calls 2008-02-28
- People's United Financial Inc. Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator [Operator Instructions]. And your first question comes from the line of Mark Fitzgibbon. Please proceed. Mark Fitzgibbon - Sandler O'Neill & Partners Good morning, fellows, or good afternoon, fellows. First question I had is on credit. First off, you had one large commercial...
- Earnings calls 2007-10-20
- Fifth Street Finance Corp. F3Q09 (Qtr End 06/30/09) Earnings Call Transcript
- Question-and-Answer SessionOperator Thank you. Operator instructions. We will go first to Troy Ward at Stifel Nicolaus. Troy Ward - Stifel Nicolaus Great, thank you. Good morning. Len Tannenbaum Good morning. Troy Ward - Stifel Nicolaus Quickly on – Len, on – can you speak about your expectation for origination...
- Earnings calls 2009-08-07
- TIBCO Software, Inc. F3Q09 (Qtr End 08/30/09) Earnings Call Transcript
- Question-and-Answer Session Operator Operator Instructions Your first question comes from John DiFucci – JP Morgan. John DiFucci – JP Morgan I don't want to pick on anything because the results look really good here, but I do want to better understand a couple of things, especially due to the...
- Earnings calls 2009-09-24
- SAP Q2 2007 Earnings Call Transcript
- Question-and-Answer SessionStefan Gruber Thank you, Henning. We now have time for Q&A. Again, as a reminder for those who followed the event through the Internet or by phone, please do send us questions to investor@sap.com. And we hope we can have a healthy mix between questions we take here...
- Earnings calls 2007-07-19
- NVIDIA F1Q10 (Qtr End 4/26/09) Earnings Call Transcript
- Question-and-Answer Session Operator Operator Instructions Our first question comes from the line of Daniel Berenbaum with Auriga. Please go ahead. Daniel Berenbaum - Auriga Good afternoon, guys. Can we talk a little bit more about the inventory -- can you talk -- can you give us a little more...
- Earnings calls 2009-05-07
- American Capital Strategies Ltd. Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator [Operator Instructions]. And our first question comes from the line of Sanjay Sakhrani of KBW. Please go ahead. Sanjay Sakhrani – Keefe, Bruyette & Woods Hi. Thanks for taking my question. Just a quick question on the ’08 dividend guidance, how much of the...
- Earnings calls 2007-11-02
- Genzyme Q2 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator Operator Instructions Our first question comes from Mark Schoenebaum of Bear Stearns. Mark Schoenebaum - Bear Stearns Okay, hey, thanks for taking my question. Great quarter, maybe I'll just use my question for David. Can you talk about the adult Myozyme trial, can you explain, there has...
- Earnings calls 2007-07-25
- Ryder System, Inc. Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionOperator Thank you. [Operator Instructions]. Our first question comes from Jon Langenfeld. You may ask your question and please state your company name. Jon Langenfeld - Baird Robert. W. Baird. Good morning. Gregory T. Swienton - Chairman and Chief Executive Officer Good morning....
- Earnings calls 2007-10-25
- Honeywell International Inc. Q3 2008 Earnings Call Transcript
- Question-and-Answer SessionOperator Operator Instructions Your first question comes from John Inch - Merrill Lynch. John Inch - Merrill Lynch All in based on the trajectory of that you are seeing with these puts and takes how are you feeling about being able to hold earnings per share kind of...
- Earnings calls 2008-10-17
- KBR, Inc. Q1 2009 Earnings Call Transcript
- Question-and-Answer SessionOperator Operator instructions. And we'll take our first question from Barry Bannister of Stifel Nicolaus. Barry Bannister – Stifel Nicolaus Hi, your LOGCAP III margins deviated from what has been the norm. And I know that LOGCAP IV, when it comes is going to have a different order...
- Earnings calls 2009-05-01
- D.R. Horton Inc. F4Q09 (Qtr End 09/30/09) Earnings Call Transcript
- Question-and-Answer Session Operator Operator Instructions The first question comes from the line of Michael Rehaut – JP Morgan. Michael Rehaut – JP Morgan My first question has to do with gross margins and then I have a second question on impairments. On the margins you...
- Earnings calls 2009-11-20
- TransAlta Corporation Q3 2007 Earnings Call Transcript
- Question-and-Answer SessionJennifer Pierce - Director of Investor Relations Thank you, Steve and Brian. So that we may rotate through callers, we shall take one question and one follow-up from each caller, before moving down the queue. We shall answer the questions from the investment community first, and then...
- Earnings calls 2007-10-24
- Financial Federal Corporation F1Q09 (Qtr End 10/31/08) Earnings Call Transcript
- Question-and-Answer SessionOperator Operator instructions And our first question will come from the line of John Hecht with JMP Securities. Please proceed. John Hecht – JMP Securities Good morning, guys. Thanks very much for taking my questions. Real quick question is the $800,000 gain, is that going to be taken...
- Earnings calls 2008-12-04
- Bank of the Ozarks, Inc. Q4 2008 (Qtr End 12/31/08) Earnings Call Transcript
- Question-and-Answer Session Operator Operator Instructions Your first question comes from the line of Matt Olney - Stephens Inc. Matt Olney - Stephens Inc. Did you provide guidance on levels of NPAs and non accruals in 2009? George Gleason We did not, the only thing I said on that...
- Earnings calls 2009-01-16
- Bank of the Ozarks, Inc. Q4 2008 Earnings Call Transcript
- Question-and-Answer Session Operator Operator Instructions Your first question comes from the line of Matt Olney - Stephens Inc. Matt Olney - Stephens Inc. Did you provide guidance on levels of NPAs and non accruals in 2009? George Gleason We did not, the only thing I said on that...
- Earnings calls 2009-01-16
