An accrued revenue is a revenue stream that it has acquired but not yet had time to be distributed to the company.
An accrued benefit may be seen as a claim against someone.
The most common accrued revenue is interest received on bank account, but not yet paid or become good written bank account.
In the preparation of financial statements (whether the case of monthly financial statements, halvårsbokslut or helårsbokslut) so you adjust for those accrued income. These get the assets on the balance sheet.
The most common accrued income:
– Accrued interest income
– Upplupen provision
– Upplupen royalty