Results 221 to 230 of about 7,513 (266)

The international debate on accrual accounting

2011
Since the introduction of New Public Management, a widespread reform of the whole accountability system taking place in different countries around the world. A crucial aspect of the accountability reforms is the introduction of the accrual accounting in Central Government.
RANALLI, FRANCESCO, Giosi A, Testarmata, S.   +2 more
openaire   +1 more source

Creative Instruction in Accounting: Accrual Accounting & Faith Integration

Christian Business Academy Review
This article introduces a semester-long project for an intermediate accounting course that generates a two-fold outcome from previous work that will challenge students to grow both academically and spiritually. The project utilizes the definition of faith in Hebrews 11 along with the heroes of faith analogies to improve the understanding of the concept
Santhosh Abraham, Karen Miller
openaire   +1 more source

Tree diversity increases decadal forest soil carbon and nitrogen accrual

Nature, 2023
Xinli Chen, Anthony Taylor, Peter B Reich   +2 more
exaly  

Accrual Accounting and Equity Valuation

Journal of Accounting Research, 1998
James A. Ohlson, Xiao-Jun Zhang
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Accrual accounting and public sector reform

2008
The reform of the public sector has been a continuing challenge for many governments around the world. In recent years, this reform has become dominated by such terms as ‘new public management’, ‘managerialism’, ‘marketisation’, ‘privatisation’ and ‘commercialisation’.
openaire   +1 more source

Accrual Accounting and Tax Revenues

SSRN Electronic Journal, 2012
Igor Goncharov, Martin Jacob
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Adjustments for Final Accounts: Prepayments and Accruals — Ledger Accounts

1989
Adjustments of certain ledger account balances are often necessary in order to calculate the true profit (or loss) for the accounting period under review. Expense accounts and revenue received accounts may be prepaid at the end of the financial period; that is to say, the business may have paid for something or received revenue in advance, of that item
openaire   +1 more source

Introduction to accrual accounting

2019
H.J. Bouwer, M. Emmerson, M.B.J. Schauten   +2 more
openaire   +1 more source

Accrual Accounting and Budgeting

2014
openaire   +2 more sources

Two Approaches to Accounting: Cash Accounting and Accrual Accounting

2022
openaire   +1 more source