Gartner Glossary

Accrual Accounting

Accrual accounting is a procedure that records revenues and expenses when they are incurred, regardless of when cash transactions occur.

Experience Gartner conferences

Master your role, transform your business and tap into an unsurpassed peer network through our world-leading virtual and in-person conferences.

Gartner Webinars

Expert insights and strategies to address your priorities and solve your most pressing challenges.