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2. Basis of accounting - Wikipedia

   en.wikipedia.org/wiki/Basis_of_accounting

   In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions. [1] The two primary bases of accounting are the cash basis of accounting, or cash accounting, method and the accrual accounting method. A third method, the modified cash basis, combines elements of both accrual and cash accounting.

3. Other comprehensive basis of accounting - Wikipedia

   en.wikipedia.org/wiki/Other_Comprehensive_Basis...

   A statutory basis of accounting (for example, a basis of accounting that 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 ...

4. How to protect your restaurant business from common and ...

   www.aol.com/protect-restaurant-business-common...

   About 45% of the most common claims fall under commercial property insurance, but it's good for restaurant owners to cover all of their bases when it comes to coverage.

5. Activity-based costing - Wikipedia

   en.wikipedia.org/wiki/Activity-based_costing

   The latter utilize cost drivers to attach activity costs to outputs. [1] The Institute of Cost Accountants of India says, ABC systems calculate the costs of individual activities and assign costs to cost objects such as products and services on the basis of the activities undertaken to produce each product or services. It accurately identifies ...

6. How do you calculate cost basis on investments? - AOL

   www.aol.com/finance/calculate-cost-basis...

   Futures contracts and cost basis. Calculating the cost basis for futures contracts involves assessing the difference between a commodity’s local spot price and its associated futures price. For ...

7. Annual comprehensive financial report - Wikipedia

   en.wikipedia.org/wiki/Annual_comprehensive...

   An Annual Comprehensive Financial Report (ACFR), formerly called a Comprehensive Annual Financial Report (CAFR)) [1] is a set of U.S. government financial statements comprising the financial report of a state, municipal or other governmental entity that complies with the accounting requirements promulgated by the Governmental Accounting Standards Board (GASB).