Under which category the Accrued revenues are shown in the balance sheet?

 in the debtor's side within current assets

As line item "Deferred Revenue" - Current asset in the Statement of financial position.

Under Other assets as Income or Revenue received in advance.

Current assets section of balance sheet

Current Assets

Answer is 

Current assets

Thanks for invitation 

"Accreued Revenue" is not reported as such in Balance Sheet. Accrued Revenue is an income for which cash is not received. "Accrued Revenue" is added to the income in the Profit & Loss Account. 

What is reported in Balance sheet is "Accrued Revenue Receivable". 

For example, you have kept some money in Bank for which you are supposed to receive $20 as Interest at the end of the year. This $20 is added to your income in P&L Account for that financial year. Now, suppose Bank pays that interest few days after the end of the Financial Year. So on the Balance Sheet date i.e. at the year end you add up $20 as "Accrued Income Receivable" under Current Asset of Balance Sheet.

Entry for the same is (passed at the end of the year):

Interest Income Receivable (Asset)               $20

   To Interest Income Earned (Income)                $20

When you actually receive the Interest:

Bank A/c                                                   $20

   To Interest Income Receivable                         $20

Final Effective Entry:

Bank A/c                                                   $20

   To Interest Income Earned                              $20

Report as Current Assets:  Agreed with expert answers.

Accrued income is reported as a current asset such as accrued receivables, accrued revenues, or part of accounts receivable. The amount of the accrued income will also increase the corporation's retained earnings. This occurs because the accrual adjusting entry included a credit to a revenue account-thereby increasing the corporation's net income.

As accrued revenue under Current Assets.

In side of the Current Assets