accrual accounting
contabilidad en valores devengados, contabilidad en base devengado, registro en base devengado
accrual accounting
contabilidad en valores devengados
accrual accounting
(n.) = contabilidad de valores devengados
Ex: Accrual accounting, by means of which funds are considered expended at the time of encumbrance irrespective of when invoices are paid, is their preferred method of controlling expenditure.