Restatement And Accrual Basis Issue In Government Accounting [PDF]
Advances in Economics, Business and Management Research, 2015 openaire +1 more source
STATEMENT OF CASH FLOWS - A MEASURE OF OPERATIONAL PERFORMANCE ON AN ACCRUAL BASIS
Challenges of the Knowledge Society, 2011 Statement of cash flows presents useful information about changing the company's financial position, allowing to assess the enterprise’s ability to generate future cash flows and cash equivalents in the operating, investing and financing activities and their appropriate use. Treasury of an economic entity can be considered its strong point.
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Desmistificação do regime contábil de competência Debunking the accrual-basis accounting
Revista de Administração Pública, 2010 Este artigo apresenta o regime de competência de forma simples e objetiva, e discute como pode ser aplicado às organizações públicas no Brasil. Para tanto, usa a experiência do governo do estado de Minas Gerais no processo de preparação para a adoção do regime de competência puro, que desde 2001 estuda a possibilidade de adoção do regime. Esse processo
Borges, Thiago Bernardo +3 more
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ENVIRONMENT. TECHNOLOGY. RESOURCES. Proceedings of the International Scientific and Practical ConferenceIn accrual basis accounting, flows are recorded at the time economic value is created, transformed, exchanged, transferred or settled. The period between the time a payment is accrued and the time it is actually made is recorded as a receivable or payable in the financial accounts. The criterion for recognizing receivables and payables that have arisen
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KUNCI SUKSES DAN PERAN STRATEGIS IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL
Jurnal Dinamika Akuntansi, 2015 Penelitian dilakukan untuk menganalisis kesuksesan Pemerintah Kota Semarang dalam implementasi akuntansi berbasis akrual. Penelitian ini juga menganalisis respon pelaku implementasi terhadap peran strategis akuntansi berbasis akrual dalam transparansi ...
S. Surepno
doaj
MENGUKUR KESUKSESAN SISTEM AKUNTANSI INSTANSI BASIS AKRUAL (SAIBA) MENGGUNAKAN MODEL DeLONE & McLEAN
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2017 This study aims to determine the user's perception of the Accrual Basis Institution Accounting System (SAIBA) in the ministry/agency in the first year of implementation of the accrual-based government's financial statements.
Noviyanti Noviyanti
doaj
The Impact of Accrual Accounting on the Public Sector Management. An Exploratory Study for Romania
Transylvanian Review of Administrative Sciences, 2011 This research is intended to supplement comparative national studies, which represent a challenge to accounting history for the last decades, explaining the Romanian public accounting practices in their local and time-specific context, taking into ...
Adela DEACONU +2 more
doaj
Early methylprednisolone pulses and prevention of long-term damage accrual in active systemic lupus erythematosus: a propensity score analysis of the Lupus-Cruces-Bordeaux cohort. [PDF]
RMD OpenMarín-García B +6 more
europepmc +1 more source
Bayesian enrollment modeling for several emergency medicine clinical trials. [PDF]
TrialsBeall J +5 more
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The Value of Reversible Carbon Storage in a Zero-Emissions World. [PDF]
Environ Sci TechnolMayer AC +4 more
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