أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Accrual ; is the payable amount due before receipt
Deferral : postponed amount
accrual are bills recognized and expenses in the books of accounts that financial month or year. deferral is not accounted for in that period and moved to the next
An accrual is either an expense or revenue that has not been paid or collected but recognized or recorded as related to the reporting period.
A deferral delays the recognition of either an expense or revenue that has been paid or collected.