Application of accrual accounting in Iran municipalities

Article English OPEN
Ali Eamaeilzade Maghariee; Zahra Houshmand Neghabi; Rahele Abdi;
(2015)

Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting... View more
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