Results 1 to 10 of about 17,189 (155)

TRIALABILITY AND OBSERVABILITY OF ACCRUAL BASIS INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IMPLEMENTATION IN NIGERIA

Gusau Journal of Accounting and Finance, 2023
The study examined the effect of trialability and observability of IPSAS on accrual basis IPSASIMPL in Nigeria. 656 accounting staff of all the 29 Federal Government ministries in Abuja constitute the population of the study.
Aliyu Abdullahi Ahmed, Zakari Usman
doaj   +2 more sources

The Application of Accrual Basis in Government Financial Accounting [PDF]

Science Innovation, 2017
For the government accounting and budget accounting, The most important way is the accrual basis, however, in the actual work, Cash-basis Accounting is still dominant. With the development of China's economy and accounting, The current system of cash basis is becoming more and more difficult to match with the national conditions, and appear many ...
exaly   +2 more sources

Genetic determination of the cellular basis of the sympathetic regulation of bone mass accrual [PDF]

Journal of Experimental Medicine, 2011
The sympathetic nervous system, whose activity is regulated by leptin signaling in the brain, is a major regulator of bone mass accrual. To determine the identity of the cell type in which the sympathetic tone signals to inhibit bone mass accrual, we performed a systematic, cell-specific analysis of the function of the β2 adrenergic receptor (Adrβ2 ...
Eiichi Hinoi, Mathieu Ferron, Aruna Kode   +2 more
exaly   +4 more sources

Transformation process of state accounting to accrual basis accounting in conditions of the Czech Republic

Acta Universitatis Agriculturae Et Silviculturae Mendelianae Brunensis, 2013
This paper briefly outlines the significant issues that occur during the implementation of the accrual principle accounting in the public sector in the context of the reform of accounting of public finance in the Czech Republic. The reform mostly regards government organizational units, self-governing territorial units and allowance organizations.
Milana Otrusinová
exaly   +4 more sources

Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting

Open Journal of Accounting, 2012
This paper aims to analyse the principle of accrual accounting when applied to non-business-oriented companies, including most general government bodies. The analysis is carried out by referring to concepts that are well-established and firmly anchored to the “history” of accounting and which, today, allow us to define the principle of accrual ...
Fabio Giulio Grandis, Giorgia Mattei
exaly   +3 more sources

Quality Analysis of Accrual-Based Accounting Implementation in Local Governments (Comparative of Padang Pariaman Regency and Solok City)

Aptisi Transactions on Technopreneurship, 2023
The purposes of this research are to see the result of quality assessment in accrual-based accounting implemented in Regional Apparatus Organization (OPD) in Padang Pariaman Regency and Solok City Government and to see whether there is the different ...
Nur Rahmanely, Suhairi
doaj   +1 more source

The transition to IPSAS standards: the extent of adoption and the influence of institutional, contingency and economic network factors [PDF]

Contabilitate şi Informatică de Gestiune, 2020
Research Question: the study identifies the reasons behind the country choice between different IPSAS adoption approaches. Motivation: Our motivation is guided by the growing interest in financial reporting for the public sector.
Amel Amiri, Sarra Elleuch Hamza
doaj   +1 more source

The role of accounting information in acceleration of tax receiving processes [PDF]

پژوهش‌های تجربی حسابداری, 2014
In the Iranian tax accounting system, using the accrual basis is not possible due to many reasons such as the unreliability of tax measurement. For this reason, the cash basis is used in Iranian tax accounting system and cash basis will not record and ...
jafar babajani
doaj   +1 more source

Penerapan Akuntansi Akrual Pada Perguruan Tinggi Keagamaan Islam Negeri Berstatus Badan Layana Umum

AFRE (Accounting and Financial Review), 2021
This study aims to determine the extent to which the accrual basis of PTKIN has BLU status. The object of this case study research with an interpretive paradigm is one of the best UINs in Indonesia.
Dwi Sulistiani
doaj   +1 more source

Application of accrual accounting in Iran municipalities [PDF]

Management Science Letters, 2015
Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or
Ali Eamaeilzade Maghariee, Zahra Houshmand Neghabi , Rahele Abdi   +2 more
doaj   +1 more source