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Cosa (chi) è cash basis accounting - definizione
OCBOA; Other Comprehensive Basis of Accounting
Basis of accounting
TIME WHEN FINANCIAL TRANSACTIONS ARE REPORTED
Cash basis accounting; Accounting methods; Cash-basis verses accrual-basis accounting; Income account; Cash-basis versus accrual-basis accounting; Income Account; Cash Method v. Accrual Method; Comparison of the Cash Method and Accrual Method of accounting; Comparison of cash method and accrual method of accounting; Comparison of Cash Method and Accrual Method of accounting; Accrual method; Accrual method of accounting; Comparison of cash and accrual methods of accounting; Accounting method
A basis of accounting is the time various financial transactions are recorded. The cash basis (EU VAT vocabulary cash accounting) and the accrual basis are the two primary methods of tracking income and expenses in accounting.
Cash method of accounting
A METHOD THAT RECORDS REVENUE WHEN CASH IS RECEIVED, AND EXPENSES WHEN THEY ARE PAID IN CASH
Cash-basis accounting; Cash accounting; Cash-based accounting
The cash method of accounting, also known as cash-basis accounting, cash receipts and disbursements method of accounting or cash accounting (the EU VAT directive vocabulary Article 226) records revenue when cash is received, and expenses when they are paid in cash. As a basis of accounting, this is in contrast to the alternative accrual method which records income items when they are earned and records deductions when expenses are incurred regardless of the flow of cash.
Cash (Chinese coin)
![Three different cash coins from the [[Northern Song dynasty]], the first coin reads clockwise while the others read top-bottom-right-left, the first and second coins are written in [[Regular script]] while the third coin is written in [[Seal script]].](https://commons.wikimedia.org/wiki/Special:FilePath/3 different types of Northern Song dynasty coins.jpg?width=200 "Three different cash coins from the [[Northern Song dynasty]], the first coin reads clockwise while the others read top-bottom-right-left, the first and second coins are written in [[Regular script]] while the third coin is written in [[Seal script]].")
![Aksu]] mint under the reign of the [[Daoguang Emperor]]](https://commons.wikimedia.org/wiki/Special:FilePath/Aksu mint "Red Cash" mint marks ᠠᡴᠰᡠ & ئاقسۇ.png?width=200 "Aksu]] mint under the reign of the [[Daoguang Emperor]]")
![Hoàng Mai District]], [[Hanoi]], Vietnam](https://commons.wikimedia.org/wiki/Special:FilePath/Cash coin compared to the logo of Agriseco.jpg?width=200 "Hoàng Mai District]], [[Hanoi]], Vietnam")
.jpg?width=200 "Cash coins minted between 330 BC and 1912 AD.")
 - Iron - Scott Semans.jpg?width=200 "75px")
 - Boo Guwang (ᠪᠣᠣ ᡤᡠᠸᠠᠩ) Guangzhou Mint - Machine-struck 07.jpg?width=200 "Machine-struck cash coins issued under the Guangxu Emperor in Guangzhou, Guangdong.")
 - Scott Semans.jpg?width=200 "75px")
![Chinese history]].](https://commons.wikimedia.org/wiki/Special:FilePath/Minkuo Tungpao (David Hartill 431.23.7).png?width=200 "Chinese history]].")
![coins]], the mould was used during the [[Warring States]] period (475–221 BC) by the State of Qin, from an excavation in [[Qishan County]], [[Baoji]], [[Shaanxi province]].](https://commons.wikimedia.org/wiki/Special:FilePath/Mold for making banliang coins.jpg?width=200 "coins]], the mould was used during the [[Warring States]] period (475–221 BC) by the State of Qin, from an excavation in [[Qishan County]], [[Baoji]], [[Shaanxi province]].")
.jpg?width=200 "A Yuan Feng Tong Bao (元豐通寶) from the Northern Song dynasty with a \"flower (or 'rosette') hole\" in the middle")
![A [[Sichuan]]ese man carrying 13,500 cash coins in strings on his shoulders (1917).](https://commons.wikimedia.org/wiki/Special:FilePath/為1917年，一位男子脖子上掛著13,500個銅板。 銅錢貶值，物價上漲，購物時不得不背上幾十斤重的銅錢串。(Coloured).jpg?width=200 "A [[Sichuan]]ese man carrying 13,500 cash coins in strings on his shoulders (1917).")
STYLE OF FORMER CHINESE COINS MINTED WITH CENTRAL HOLES FOR TRANSPORT ON ROPES AND CORDS
Copper cash; Cash coin; Chinese cash coins; Chinese cash (coins)
The cash or qian was a type of coin of China and East Asia, used from the 4th century BC until the 20th century AD, characterised by their round outer shape and a square center hole (方穿, fāng chuān). Originally cast during the Warring States period, these coins continued to be used for the entirety of Imperial China.
Wikipedia
Other comprehensive basis of accounting
Other comprehensive basis of accounting (OCBOA) in United States accounting refers to a system of accounting other than GAAP. As explained in the Journal of Accountancy, under Statement on Auditing Standards (United States) No. 62, Special Reports, an OCBOA is any one of
- A statutory basis of accounting (for example, a basis of accounting insurance companies use under the rules of a state insurance commission).
- Income-tax-basis financial statements.
- Cash-basis and modified-cash-basis financial statements.
- Financial statements prepared using definitive criteria having substantial support in accounting literature that the preparer applies to all material items appearing in the statements (such as the price level basis of accounting).
In situations where GAAP-basis statements aren't necessary because of loan covenants, regulatory requirements or similar circumstances, an OCBOA may just be the answer.
