In a company, the accumulation of capital for the purpose of meeting future payments whose amount and due date are not yet precisely known; see Section 249 HGB. – As expected liabilities, accruals belong to the liabilities of the balance sheet and must generally be shown there discounted. – See reserves, equalization reserve.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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