- accrual of a right
- Jur. origine d'un droit
English-French dictionary of law, politics, economics & finance. Jean-Daniel Katz. 2010.
English-French dictionary of law, politics, economics & finance. Jean-Daniel Katz. 2010.
accrual basis — A term characterizing the keeping of records and the reporting of income for taxation according to the time of the accrual of the right, to receive, rather than the actual receipt of, an item or amount. Enright s Estate v Commissioner (CA 3) 112… … Ballentine's law dictionary
accrual method — A method of keeping accounts which shows expenses incurred and income earned for a given period, although such expenses and income may not have been actually paid or received. Right to receive and not the actual receipt determines inclusion of… … Black's law dictionary
accrual method — A method of keeping accounts which shows expenses incurred and income earned for a given period, although such expenses and income may not have been actually paid or received. Right to receive and not the actual receipt determines inclusion of… … Black's law dictionary
Comparison of cash and accrual methods of accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Comparison of Cash Method and Accrual Method of accounting — A comparison of the two primary accounting methods (Cash method and Accrual method) used to calculate taxable income for U.S. Federal income taxes. According to the Internal Revenue Code, a taxpayer may compute taxable income under the following… … Wikipedia
Claim of right doctrine — Part of a series on Taxation Taxation in the United States … Wikipedia
claim of right doctrine — As contemplated under doctrine of adverse possession is simply that claimant is in possession as owner, with intent to claim the land as his or her own, and not in recognition of or subordination to record title owner. Sisson v. Koelle, 10… … Black's law dictionary
claim of right doctrine — As contemplated under doctrine of adverse possession is simply that claimant is in possession as owner, with intent to claim the land as his or her own, and not in recognition of or subordination to record title owner. Sisson v. Koelle, 10… … Black's law dictionary
State Second Pension — On 6 April 2002, the Labour Government introduced the State Second Pension, or S2P to provide a more generous pension provision for UK workers. The main aim of this change was to enhance existing Additional Pension (or AP ) benefits for low and… … Wikipedia
Hindu joint family — A Hindu Joint Family or Hindu undivided family (HUF) or a Joint Hindu Family is an extended family arrangement prevalent among Hindus of the Indian subcontinent, consisting of many generations living under the same roof. All the male members are… … Wikipedia
jus accrescendi — ˌakrəˈsendē, ˌdī noun Etymology: Latin, literally, right of increasing Roman & civil law : a right of accrual (as the right of survivorship) … Useful english dictionary