"Proposed Definitions for All Phases of Accounting" Jesse Hughes

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Uploaded by Jesse Hughes     Uploaded date: April 04, 2021    
267  
Publication date
January 16, 2021
Paper language
Abstract
Accounting can be broken out into the following two phases: Backward Looking Phases (Cash, Modified Cash, Modified Accrual, Simplified Accrual, and Full Accrual) and Sustainable Forward Looking Phases (Sustainable Modified Accrual and Sustainable Full Accrual). This article attempts to more clearly define each of these accounting phases and bases.
Preferred Citation
Hughes, Jesse; Parry, Michael; Ouda, Hassan. "Proposed Definitions of All Phases of Accounting" International Journal on Governmental Financial Management, Vol. XX, Nr. 2 (2020):35-42.
Keywords
Backward Looking Phases; Cash; Modified Cash; Modified Accrual,; Simplified Accrual; Full Accrual; Sustainable Forward Looking Phases; Sustainable Modified Accrual; Sustainable Full Accrual
Email
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Category
International Accounting / Accounting Harmonization
Type of Paper
Published paper

How to get the paper

From the author (email)
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From the journal
icgfm.org/assets/docs/XX-2.pdf#page=35

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