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Что (кто) такое accounting basis - определение
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.
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,
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.
Википедия
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.
Примеры употребления для accounting basis
1. Other bills would reduce tuition for university students, change the accounting basis for paying VAT, reduce purchase taxes on apartments, provide additional benefits for reserve soldiers, propose boarding schools for children at risk, lower costs for medicines for chronically ill patients, and many others.