Definition of Accrual basis accounting - Finance dictionary

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Definitions of terms begining with the same letter as "Accrual basis accounting" :

ABS ADR AG or Aktiengesellschaft AIM ALM ANAV APE APR or Annual Percentage Rate APT APV Abandonment risk Abeyance Accelerated book-building Accelerated depreciation Accelerated share repurchase Acceleration, Acceleration clause Account balancing Account receivable aging Accountant letter Accounting criteria of value creation Accounting currency risk Accounting procedures with an impact on earnings Accounts payable Accounts receivable Accredited investors Accretion Accretive Accrual basis accounting Accrual bond Accruals Accrued benefits Accrued expense Accrued income Accrued interests Acid test ratio Acquisitions Act of God Acting in concert Active Fund Management

Actuary Adjustable rate preference shares Adjustable-rate debt security Adjusted Net Asset Value Adjusted present value, APV Administrative synergy Advance dividend Advance rate Affiliates Affirmative covenant African Development Bank (ADB) Agency costs Agency theory Agent bank Agent fee Aging, Ageing, aging balance, ageing balance Agreement in principle All-in cost All-share transaction Alliance Allocative efficiency Allotment Alpha Alternative Investment Market Alternative assets Alternative management American Depositary Receipt American option Amortisation Amortisation of the loan Angel investors or Business angels Annual Premium Equivalent Annual effective interest rate Annual meeting Annualise or annualised Annuity Annuity factor Antidilution Antitrust laws

Apparent dilution Appraisal clause Appraisal or Valuation Arbitrage Arbitrage pricing theory, APT Arbitration, Arbitrators Arm's length Arranger Arranging the deal Arrears, Unpaid Articles of Incorporation or Articles of Association Ask or Offer or Bid or Spread or Bid-Ask Asset allocation Asset backed commercial paper Asset backed securities Asset beta Asset contribution Asset coverage Asset intensive Asset turnover Asset-Liability Management Assets Assignment, assignor and assignee Associate Associated undertaking Asymmetry - issuer/investor Asymmetry - option Asymmetry - shareholder / creditor At par, Above par, Below par At the money Atypical silent partner Auction Auction clause Audit trail Average collection Average life Average life of a bond