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The accounting principle upon which deferrals and accruals are based is
Anxious
Feeling anxious or apprehensive, typically regarding a forthcoming event or a situation with an unknown result.
Neuroticism
A personality trait characterized by a tendency to experience negative emotions such as anxiety, anger, or depression more frequently and intensely than others.
Openness to Experience
A personality trait typified by a willingness to try new things, creativity, curiosity, and an appreciation for art and beauty.
Big Five Traits
A psychological framework that characterizes human personality via five wide-ranging traits: openness, conscientiousness, extraversion, agreeableness, and neuroticism.
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