Application of accrual accounting in Iran municipalities
Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is...
Main Authors: | Ali Eamaeilzade Maghariee, Zahra Houshmand Neghabi, Rahele Abdi |
---|---|
Format: | Article |
Language: | English |
Published: |
Growing Science
2015-03-01
|
Series: | Management Science Letters |
Subjects: | |
Online Access: | http://www.growingscience.com/msl/msl_2015_13.pdf |
Similar Items
-
Accrual-based accounting system versus cash-based accounting: An empirical study in municipality organization
by: Mahbobeh Arab, et al.
Published: (2013-01-01) -
ACCRUAL ACCOUNTING & FINANCIAL REPORTING IN THE PUBLIC SECTOR TO ENHANCE ACCOUNTABILITY AND TRANSPARENCY (REFRAMING IMPLEMENTATION IN INDONESIA)
by: Nanang shonhadji
Published: (2018-09-01) -
Providing a Practical Model for Designing an Accrual Accounting System at State Universities
by: Mohammad Ali Bagherpour Velashani, et al.
Published: (2019-12-01) -
Accruals and Cash Flows in Explaining Stock Returns
by: Gholamreza Kordestani, et al.
Published: (2011-12-01) -
The Earnings Management Motivation: Accrual Accounting vs. Cash Accounting
by: Sandeep Goel
Published: (2016-09-01)