Discretionary Accruals Vs. Unexpected Accruals

[raman08]

Hi,

Is there any difference between Discretionary Accruals and Unexpected Accruals? or both terms are the same content.

Thanks

 

[Fidget]

"To accrue, or not to accrue. That! is the question." ~ Fidget 2015

And the answer lies somewhere between the business you're operating in, and the accounting standards you're using.

Generally speaking, "discretionary" in this context, means it goes in the way an organisation wants it to go, whilst "unexpected" means what it says on the tin.

Accounting Standards I know, don't give much scope for the 'discretionary' option!