См. также: по аналогии, по подозрению в убийстве, по решению общего собрания, по своему усмотрению
A lot of Nigerian companies account for VAT on accrual basis due to the simplicity of this method and the fact that it aligns directly with basic accrual accounting. (The Guardian)
If you report on an accrual basis, income is counted when you invoice the customer, which may be weeks ahead of receiving the actual payment. (Forbes)
