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Showing 1 to 2 of 2 for “"Accrual basis accounting"”.
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The role of the cash basis in limited purpose financial reporting
… regulated environment within which corporate accounting practice evolves, has traditionally paid little attention to the owner-managed corporation and the specific information needs of its owners. The literature, as well as recent corporate law amendments, though, hints strongly that …
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Users and accounting information preferences of government department financial reports
The introduction of an accounting standard requiring government departments to replace fund-type, cash-based accounting statements with business-type, accrual based accounting statements has led to criticism that business-type, general purpose financial statements do not take account of the …