cash basis reporting

облік за касовою основою; облік за касовим принципом

The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. . 2002.

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  • cash basis — Reporting income for taxation when cash or property is actually or constructively received and taking deductions in the year cash or property is paid or transferred. IRC § 451(a) …   Ballentine's law dictionary

  • Cash management — In United States banking, cash management, or treasury management, is a marketing term for certain services offered primarily to larger business customers. It may be used to describe all bank accounts (such as checking accounts) provided to… …   Wikipedia

  • cash flow — 1) The movement of cash in and out of a business. A cash flow statement shows the inflows and outflows of cash and cash equivalents for a business over an accounting period under various set headings. In the UK, Financial Reporting Standard 1… …   Big dictionary of business and management

  • Cash Memorandum Account — abbr CMA This is a record of each CREST Member s payment obligations. These accounts do not represent cash, but rather instructions to members payment banks to transfer funds at the end of the day. This is settlement on the business day following …   Financial and business terms

  • International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …   Wikipedia

  • International Financial Reporting Standard 9 — Der International Financial Reporting Standard 9 Finanzinstrumente (IFRS 9) ist eine Rechnungslegungsvorschrift des IASB. Inhaltsverzeichnis 1 Einleitung 2 Entwicklung 3 Inhalte 3.1 …   Deutsch Wikipedia

  • Mandatory price reporting — is a term in United States agriculture policy. In the past, meat packers and processors were not required to report the prices they paid for the animals or the terms of sale. Rather, daily sales and price information was collected by the… …   Wikipedia

  • Balance Reporting — A report by a bank to a customer, normally a company or organization, informing the customer of the balances in their accounts. These real time reports are key to the customer s cash management program, especially for companies with far flung… …   Investment dictionary

  • 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

  • Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   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

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