Results 131 to 140 of about 17,189 (155)

SMALL AND MEDIUM-SIZED ENTITIES BETWEEN THE ACCRUAL BASIS OF ACCOUNTING AND CASH ACCOUNTING [PDF]

Romanian Economic and Business Review, 2010
Should revenue be recognized when generated or when ultimately collected by a company? Should expenses be recognized when incurred or when finally paid? The answers to these questions vary and are dependent or whether a entities employs the cash or accrual basis of accounting.
Mihai Ristea, Alexandra Doroş, Corina Ioanăş, Dan Dragos Morega   +3 more
openaire  

Some of the next articles are maybe not open access.

Related searches:

Analysis of Accounting Reform Based on Accrual Basis

Foreign Language Science and Technology Journal Database Economic Management, 2021
openaire   +1 more source

Akruální báze versus peněžní báze/Accrual Basis versus Cash Basis

2008
This diploma thesis shows two basic basis, on which the accounting system may be established -- accrual basis and cash basis. The thesis focuses mainly on differences between these two basis, shown on the case of the Czech republic. Both two basis are explained and described, as well as their modifications and the Czech legislature and the ...
openaire   +1 more source

A Study on the Differences between Cash Basis and Accrual Basis in the Government Accounting and Fiscal Management

Accounting Information Review, 2020
Do-jin Jung, Ki-jung Eom
openaire   +1 more source

The Effect of Governance Rules Application Controls and the Accrual Basis Application Controls on Quality of Financial Reporting: Applying to Jouf University

Sustainability, 2022
Ebrahim Mohammed Al-Matari
exaly  

Cash vs accrual basis for accounting in veterinary practices

Journal of the American Veterinary Medical Association, 1991
openaire   +2 more sources

The state and perspectives of using the accrual basis and IPSAS in the public sector of transition countries

2011
The main goal of this paper is to investigate the current status of government accounting and the achieved level of government accounting reform in selected transition countries. Key elements included in research comprise applied accounting basis, applied budgetary basis and applied accounting standards.
Perčević, Hrvoje, Vašiček, Vesna, Hladika, Mirjana   +2 more
openaire   +1 more source

Medicare program; revision to accrual basis of accounting policy--HCFA. Proposed rule.

Federal register, 1998
Current policy provides that payroll taxes a provider becomes obligated to remit to governmental agencies are included in allowable costs under Medicare only in the cost reporting period in which payment (upon which the payroll taxes are based) is actually made to an employee. Therefore, for payroll accrued in one year but not paid until the next year,
openaire   +1 more source

A Study on the Supplementation of Cash Basis Information and Accrual Basis Information in National Accounting

Korean Governmental Accounting Review, 2018
openaire   +1 more source

Implementation of Accrual Basis on Government Accounting in Indonesia – A Step towards Accountability

2017
Starting two decades ago, an increasing number of governments has gradually shifted from cash accounting toward accrual accounting. The transformation process sometimes takes the form of modified cash basis as a transition before full accrual adoption. Indonesia, as an important partner of the OECD and member of the G20 organization, also participated ...
openaire   +1 more source