modified accrual co to jest
ABAP definicja modified accrual. Co znaczy accounting requires that only financial transactions.
Znaczenie modified accrual definicja.

Czy przydatne?

Definicja modified accrual

Co znaczy:

The modified accrual basis of accounting requires that only financial transactions that are short-term in nature be reported. Examples of modified accrual transactions that are different than full accrual transactions include the following:

Long-term assets are shown as capital expenses when incurred. Long-term assets are reported in a different account group, with no depreciation reported. Long-term debt issued is shown as another financial resource, with premium or discount reported as current financial resources. Long-term liabilities are reported in a separate account group, with no premium or discount reported. Investments are not adjusted to reflect market value. Non-current revenues and expenses are not included in the calculation of net income and are not carried forward into the fund balance

Słownik i definicje SAPa na M.