Déanann cuntasaíocht ar bhonn fabhraithe taifeadadh ar shreafaí tráth a ndéantar an luach eacnamaíoch a chruthú, a chlaochlú, a mhalartú, a aistriú nó a mhúchadh.
Accrual accounting records flows at the time economic value is created, transformed, exchanged, transferred or extinguished.
Maidir le deontais rialtais a aithint i mbrabús nó caillteanas ar bhonn fáltas, níl sin i gcomhréir leis an toimhde cuntasaíochta fabhraithe (féach IAS 1 Cur i Láthair Ráiteas Airgeadais) agus ní bheadh sé inghlactha ach amháin i gcás nárbh ann do bhonn chun deontas a leithdháileadh do thréimhsí seachas an tréimhse ina bhfuarthas é.
Recognition of government grants in profit or loss on a receipts basis is not in accordance with the accrual accounting assumption (see IAS 1 Presentation of Financial Statements) and would be acceptable only if no basis existed for allocating a grant to periods other than the one in which it was received.