Results 261 to 270 of about 3,475,460 (292)

Accrual Basis Landscape: The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia

GATR Accounting and Finance Review, 2018
Objective - This research aims to reveal the failure of accrual accounting to create good governance and clean government in local governments in Indonesia. Additionally, the research seeks to examine the increase in accrual based rapid growth in Indonesia and the instance of corruption among government officials. Methodology/Technique - In connection
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Governmental accounting in portugal: why accrual basis is a problem¹

Journal of Public Budgeting, Accounting & Financial Management, 2007
Until the end of 1997, governmental accounting in Portugal was characterised as essentially cash-based budgetary accounting, using singleentry as the bookkeeping method. The only compulsory accounting system was Budgetary Accounting. As many countries all over the world, nowadays Portugal is implementing a reform of the whole governmental accounting ...
Susana Margarida Jorge, João Baptista da Costa Carvalho, Maria José Fernandes   +2 more
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Pendampingan Penyusunan Laporan Keuangan EMKM Menggunakan Cash Basis dan Accrual Basis pada Usaha Mochi

Journal of Community Sustainability
The purpose of this service is to assist in the preparation of financial reports for Mochi Chico MSMEs in accordance with SAK EMKM with a cash basis or accrual basis. The service method is carried out through surveys, workshops, technical guidance, practical implementation, and continuous monitoring with a participatory approach to the preparation of ...
null Andi Irfan, Retni Juniar, Fadilah Nasaruddin, Shelsy Olifinda, null Dessyka Febria   +4 more
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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
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Analysis of Accounting Reform Based on Accrual Basis

Foreign Language Science and Technology Journal Database Economic Management, 2021
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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 ...
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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
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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
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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 ...
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