Results 251 to 260 of about 3,475,460 (292)

ACCRUAL ACCOUNTING AND THE PUBLIC SECTOR [PDF]

Marc Robinson
core  

Classical driver mutations are not associated with metachronous lesion risk in patients undergoing post-polypectomy surveillance following removal of conventional adenomas in a bowel screening setting

McSorley ST, Schubert Santana LP, Ammar A, Al-Badran SS, Parsons EC, Dunne PD, Maka N, Johnstone M, Lynch G, Edwards J.   +9 more
europepmc   +1 more source

Some of the next articles are maybe not open access.

Related searches:

The implementation of accrual basis accounting by Indonesia’s local governments

International Review of Public Administration, 2019
To examine the implementation of accrual basis accounting by local governments in Indonesia following its mandatory introduction by Government Regulation (GR) Number 71 of 2010, we identify key act...
Yang Elvi Adelina, Yuliansyah Yuliansyah   +1 more
exaly   +2 more sources

IMITATING ACCRUAL TAXATION ON A REALIZATION BASIS

Journal of Economic Surveys, 2009
Abstract While taxation of capital gains upon accrual poses problems of liquidity and valuation, taxation upon realization evokes the so‐called lock‐in effect that possibly induces distortions of the investors' liquidation and investment decision. The tax schemes, proposed in the literature in order to remedy simultaneously the shortcomings of both ...
exaly   +2 more sources

A theoretical basis for public sector accrual accounting research: current state and perspectives

Public Money and Management, 2019
ABSTRACTPublic sector or government accounting has been the subject of many research endeavors. However, scholars have repeatedly criticized the lack of a consistent and well-defined theoretical ba...
Andreas Bergmann, Sandro Fuchs
exaly   +3 more sources

Accrual versus cash-basis accounting methods: An agency-theoretic comparison

Journal of Accounting and Public Policy, 1989
Abstract In an agency setting with moral hazard, this paper analytically demonstrates that accrual accounting is superior to cash-basis accounting (subject to costs). The main reason is that accrual accounting information more fully reflects the overall effects of managerial actions or efforts on future cash flows than cash flow realizations in any ...
exaly   +3 more sources

Accrual accounting basis and cash flow future predictions

Journal of Global Economics and Business, 2022
Cash flow statement is considered one of the key financial statements that the accounting standards, rules whether international or local have obliged companies to prepare at the end of the end of the period year, in addition to the other financial such as income statement and the statements financial position.
openaire   +1 more source

SISTEM INFORMASI PENYEWAAN KENDARAAN MENGGUNAKAN ACCRUAL BASIS BERBASIS VB.NET

Jurnal Ilmiah Manajemen dan Kewirausahaan, 2022
Penelitian ini bertujuan untuk merancang sistem informasi penyewaan kendaraan yang lebih efektif dan efisien dan juga untuk keamanan data yang lebih baik, fungsi validasi untuk meminimalkan kesalahan input maupun data ganda, fungsi pencarian dan filter data juga laporan yang terintegrasi dengan sistem agar lebih efisien Penelitian ini menggunakan ...
Nadila Widiastuti, Roymon Panjaitan, null Priyadi   +2 more
openaire   +1 more source

The Reflection of Applying Accrual Basis in Enhancing Transparency and Accountability in the Jordanian Public Sector

Studies in Systems, Decision and Control
Sanaa Maswadeh, Mahmoud Ababneh
exaly   +2 more sources

A Study of the Advantages and Disadvantages of Changing the Accounting System of the Russell State Bank from Cash Basis to Accrual Basis

2023
The purpose of this thesis was to present the complete results of changing the accounting method of The Russell State Bank from cash basis to accrual basis. Advantages and disadvantages of each system are reviewed. Comparison is made of the accounts under each method and detail procedure of the change.
openaire   +1 more source