right of accrual

right of accrual
Деловая лексика: право увеличения доли

Универсальный англо-русский словарь. . 2011.

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  • 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

  • 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

  • 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

  • jus accrescendi — jus ac·cres·cen·di / ˌa krə sen ˌdī, ˌä krā sken dē/ n [Latin, literally, right of increasing]: a right of accrual; specif: right of survivorship compare accretion Merriam Webster’s Dictionary of Law. Merriam Webster. 1 …   Law dictionary

  • 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

  • Flamingo Resort, Inc. v. United States — [http://openjurist.org/664/f2d/1387/flamingo resort inc v united states 664 F.2d 1387] (9th Cir. 1982), was a case decided before the United States Court of Appeals for the Ninth Circuit that decided the question of when the right to receive inc …   Wikipedia


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