Uploaded by Jesse Hughes Uploaded date: April 04, 2021
January 16, 2021
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.
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.
Backward Looking Phases; Cash; Modified Cash; Modified Accrual,; Simplified Accrual; Full Accrual; Sustainable Forward Looking Phases; Sustainable Modified Accrual; Sustainable Full Accrual
International Accounting / Accounting Harmonization
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