Accrual  

Rückstellung   (german)

used for: Provision in accounting

Narrower Terms

• Pension obligations  

Broader Terms

• Accruals and deferrals  
• Corporate debt  

Related Terms

• Principle of prudence  

Subject Categories

• B.02.01.02 Debt financing  
• B.03.01.01 Balancing accounts  

Links to other Thesauri and Vocabularies

=	Rückstellung   (from GND)
>	Deckungsrückstellung   (from GND)
>	Aufwandsrückstellung   (from GND)
>	Garantierückstellung   (from GND)
>	Schwankungsrückstellung   (from GND)
>	Steuerrückstellung   (from GND)
>	Rückstellungen für ungewisse Verbindlichkeiten   (from GND)
>	Schadenrückstellung   (from GND)
>	Rückstellungen für drohende Verluste aus schwebenden Geschäften   (from GND)
=	provision   (from Wikidata)
>	accrual   (from Wikidata)
=	Provision (accounting)   (from DBpedia)
=	provision   (from EuroVoc)
=	liability reserves   (from TheSoz)

Persistent Identifier (for bookmarking and linking)

• http://zbw.eu/stw/descriptor/12297-5