"Proposed Definitions for All Phases of Accounting"
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Uploaded by Jesse Hughes
Uploaded date: April 04, 2021
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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
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Category
International Accounting / Accounting Harmonization
Type of Paper
Published paper
How to get the paper
From the journal
