- modified accrual basis
Англо-русский экономический словарь.
modified accrual basis
Смотреть что такое "modified accrual basis" в других словарях:
Modified Cash Basis — An accounting method that combines elements of the two major accounting methods, the cash method and the accrual method. The cash method recognizes income when it is received and expenses when they are paid for, whereas the accrual method… … Investment dictionary
Modified Accrual Accounting — An accounting method commonly used by government agencies that combines accrual basis accounting with cash basis accounting. Modified accrual accounting recognizes revenues when they become available and measurable and, with a few exceptions,… … Investment dictionary
Other comprehensive basis of accounting — (OCBOA) in United States accounting refers to a system of accounting other than GAAP. As explained in the Journal of Accountancy,[1] Under Statement on Auditing Standards (USA) No. 62, Special Reports, an OCBOA is any one of A statutory basis of… … Wikipedia
Accounting methods — Cash basisCash basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position. Revenue is recognized when cash is received and expense is recognized when cash is paid. In cash basis accounting,… … Wikipedia
Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
United States public debt — Part of a series of articles on Unit … Wikipedia
Financial ratio — Corporate finance … Wikipedia
Mergers and acquisitions — Merger redirects here. For other uses, see Merge (disambiguation). For other uses of acquisition , see Acquisition (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis … Wikipedia
Accounts payable — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
на наличной основе, наличными — Бухгалтерский учет: кассовый метод бухгалтерского учета, при котором прибыль учитывается только после получения наличных средств, а расходы после выплаты наличных средств. Напротив, при использовании метода начислений (accrual method) прибыль… … Финансово-инвестиционный толковый словарь
