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
Other Comprehensive Basis of Accounting — °Other Comprehensive Basis of Accounting (OCBOA) in the United States accounting, refers to a system of accounting other than GAAP. As explained in The Journal of Accountancy in an online issue: [http://www.aicpa.org/PUBS/JOFA/oct2003/ratcliff.htm… … Wikipedia
Oberthur Cash Protection — Type Private Industry technology Headquarters Levallois Perret … 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
PIFRA — Project to Improve Financial Reporting and Auditing (PIFRA)IntroductionThe Govt. of Pakistan took an initiative to address the shortcomings of the financial reporting system and to ensure good governance. The IMF carried out a survey in… … 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
Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
government budget — Forecast of governmental expenditures and revenues for the ensuing fiscal year. In modern industrial economies, the budget is the key instrument for the execution of government economic policies. Because government budgets may promote or retard… … Universalium
brazil — /breuh zil /, n. brazilwood. [1350 1400; ME brasile < ML < It < Sp brasil, deriv. of brasa live coal (the wood being red in color) < Gmc; see BRAISE] * * * Brazil Introduction Brazil Background: Following three centuries under the rule of… … Universalium
