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Note added at 4 hrs (2018-11-28 18:01:03 GMT)
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In its most generic form a true-up means to match, reconcile, tie-out two or more balances with the help of an adjustment. In accounting, this adjustment journal entry is called true-up entry.

There are many reasons why a mismatch may exist between two balances;

Budgeting – Some recurring expenses are estimated at the beginning of the year and booked in each period accordingly. There is always a chance of going over or under the budget.
Timing Differences – If a bill or invoice is not received till the end of an accounting period the expense is accrued as per estimate after the actual bill/invoice is received it is then matched with the help of a true-up entry.
Errors & Omissions – With manual intervention, there is always a chance of human errors and misses.
Quantification – Not every expense and situation can be quantified and anticipated in advance, for example, an increase in headcount resulting in additional payment of insurance premium at the end of a year.
https://www.accountingcapital.com/journal-entries/true-up-en...

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To make sure the totals for each line item matches the appropriate debit or credit account.

: http://www.businessdictionary.com/definition/true-up.html

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13 października 2016
Momentem powstania przychodu spółki w związku z wyrównaniem dochodowości z tytułu cen transferowych (tzw. true-up) jest dzień otrzymania przez nią płatności.
https://www.blog.ey.pl/taxweb/korekte-in-plus-rozliczeniach-...