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  2. 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.

  3. Cash method of accounting - Wikipedia

    en.wikipedia.org/wiki/Cash_method_of_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. [1] As a basis of accounting, this is in contrast to the alternative accrual ...

  4. 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.

  5. Matching principle - Wikipedia

    en.wikipedia.org/wiki/Matching_principle

    Two types of balancing accounts exist to prevent fictitious profits and losses that might arise when cash is paid out in different accounting periods than when expenses are recognised. According to the matching principle in accrual accounting, expenses are recognised when obligations are incurred, regardless of when cash is paid. Cash can be ...

  6. Accumulated other comprehensive income - Wikipedia

    en.wikipedia.org/wiki/Accumulated_other...

    In the United States further alterations to this OCI definition occur when a new standard (including a revision of a previously issued accounting standard) identifies an item that can be measured, should be measured in the financial statements, represents a "flow" variable rather than a stock, or snapshot, variable, and does not represent a ...

  7. Roof insurance: ACV vs. replacement cost - AOL

    www.aol.com/finance/roof-insurance-acv-vs...

    Actual cash value or ACV roof coverage means that your insurance company agrees to pay you for the value of your roof in its current state. Essentially, depreciation is factored into your claim ...