Results 211 to 220 of about 7,513 (266)

Accrual Accounting, Politics and Politicians

Financial Accountability & Management, 1998
Ten years ago, the Swedish Association of Local Authorities presented a new model for financial budgeting and accounting based on the idea of accrual accounting. Since the model was introduced, a set of accounting principles and regulations confirming the ambition to establish an accounting model based on accrual principles has gradually been developed.
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Accrual Accounting: Change And Managing Change

IPN Journal of Research and Practice in Public Sector Accounting and Management, 2012
The Malaysian government has decided to adopt accrual accounting to enhance financial accountability and to have a better asset-liability management. Based on experiences of other countries such as Australia and New Zealand, the change process has to be properly man- aged to ensure successful implementation of the new accounting system. Employees’ com-
Zakiah Saleh, Che Ruhana Isa, Haslida Abu Hasan   +2 more
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Accounting Accruals and Auditor Reporting Conservatism*

Contemporary Accounting Research, 1999
AbstractAccounting accruals are managers' subjective estimates of future outcomes and cannot, by definition, be objectively verified by auditors prior to occurrence. This causes audits of high‐accrual firms to pose more uncertainty than audits of low‐accrual firms because of potential estimation error and a greater chance that high‐accrual firms have ...
JERE R. FRANCIS, JAGAN KRISHNAN
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The actual implementation of accruals accounting

Accounting, Auditing & Accountability Journal, 2006
PurposeTo ascertain the principal benefits and drawbacks that have been experienced in implementing accruals‐based resource accounting in the UK public sector.Design/methodology/approachIn a unique study, which presents case research of the Northern Ireland experience within the wider UK context, semi‐structured interviews were held with key actors ...
Connolly, Ciaran, Hyndman, Noel
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Accrual Accounting for Employers' Pension Costs

Journal of Accounting Research, 1966
ARS No. 8 recommends the use of accrual accounting for pension costs by the employer.1 With the pension problem, the concrete meaning of ''accrual" lies in the distinction between (a) the manner in which the periodic charge to operations is determined, and (b) the manner in which the obligations under the pension plan are funded.
Maurice Moonitz, Alexander Russ
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Accrual Accounting and Library Materials Acquisitions

The Bottom Line, 1994
The purpose of this report is to provide information about the accrual method of Financial accounting for non‐profit organizations, to explain who uses the accrual method and why, and to determine if it poses a problem in managing the business of library acquisitions.
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Shopping for Accounting Accruals and Restatements

Emerging Markets Finance and Trade, 2015
AbstractWe examine whether companies change their auditor to shop for accounting accruals and whether these shopped accruals are related to financial restatements. The results show that the negative discretionary accruals audited by successor auditors (1) are significantly higher than those audited by predecessor auditors and (2) increase the ...
Wen-Ching Chang, Yahn-Shir Chen
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Accrual accounting and Australian fiscal policy

Fiscal Studies, 2002
AbstractAustralian governments have recently moved from cash accounting to accrual accounting. Accrual accounting has been accompanied at the national government level by the introduction of a new key fiscal policy measure: the ‘fiscal balance’. This paper explains and evaluates this new fiscal measure.
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Unexpected Accruals and Conditional Accounting Conservatism

Journal of Business Finance & Accounting, 2007
Abstract:  This paper examines the impact of management discretion over accruals on conditional accounting conservatism, defined as the tendency of accountants to recognize bad news on a timelier basis than good news. Prior research suggests that conditional accounting conservatism reflected in earnings is mainly due to the accrual component of ...
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Earnings quality, accruals and subjective goodwill accounting [PDF]

, 2008
This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality. These are compared with the characteristics of accounting income specified by the concept of ‘released from risks’ in ASBJ (2006).
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