The major purpose of governmental accounting is to convert assets and borrowing to hard cash to facilitate government spending. Therefore, the focus is only on current assets and liabilities. Long-term assets and liabilities unlikely to be converted into cash in the near future are not recorded on...
The distinction between national and domestic concepts, which was dealt with in chapter 1, is by no means the only distinction that is made in national accounting between different types of concept. Another and very important distinction is the one between gross and net concepts. This distinction...
aThe most common types of insider frauds include theft of assets and accounting frauds, but this type of crime can also include other categories, such as fraudulent worker's compensation claims. 知情人欺骗的最共同的类型包括财产和会计欺骗偷窃,但罪行的这个类型可能也包括其他类别,例如欺骗工作者的报偿...
Throughput accounting measures three main factors, designed to cover all revenue and spending: throughput, investment and operating expenses. Throughput, which is sales revenue minus the raw materials costs for the relevant products. Investment, in this context, covers assets such as machinery and equi...
1. Basic Journal Entry - Used for most of the accounting transactions 2. Reversing JE - Created by reversing the existing journal entry 3. Recurring JE - Defined once and then generated for subsequent accounting period 4. Mass Allocation - Created to allocate the revenues and assets to a ...
Long-term assets often fall under the category of loans and other monies given to individuals and businesses. Common subgroups in a commercial bank’s loan portfolio include mortgages, auto loans,business loans, and other types of loans made for a specific purpose. The principal balance of the ...
between impacts occurring in different areas from different fisheries and/or arising from different fishing methods. daccess-ods.un.org 影响评估框架设计为一个灵活框架,借以估计所有底层捕捞方法的总体影响, 以通报不同渔业在不同地区和/或采用 不同捕捞方法所产生的影响的比较。 daccess-ods.un.org [....
(2014) valued the demand and supply of flood regulation services in Europe, using risk and vulnerability of assets as a primary indicator. Schulp et al. (2014) mapped the crop area in the European Union in order to identify the demand for pollination, and bee habitats to identify the ...
Depreciation accounts for decreases in the value of a company’s assets over time. Depreciation allows a business to deduct the cost of an asset over time rather than all at once. Accountants adhere to generally accepted accounting principles (GAAP) to calculate depreciation. ...
to qualify for hedge accounting, the potential changes in the asset or liability's fair value must have the potential to affect the company's reported earnings. Examples of items that may qualify for fair value hedging include inventory and assets or liabilities denominated in a foreign currency....