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Small And Medium-Sized Entities Between The Accrual Basis Of Accounting And Cash Accounting

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Author Info

  • Mihai Ristea

    ()
    (Academy of Economic Studies Bucharest)

  • Alexandra Doroş

    ()
    (Academy of Economic Studies Bucharest)

  • Corina Ioanăş

    ()
    (Academy of Economic Studies Bucharest)

  • Dan Dragos Morega

    (PhD Student at the Romanian Academy in Bucharest)

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    Abstract

    Should revenue be recognized when generated or when ultimately collected by a company? Should expenses be recognized when incurred or when finally paid? The answers to these questions vary and are dependent or whether a entities employs the cash or accrual basis of accounting. The cash basis of accounting focuses on the cash flows connected with revenue and expenses. But the cash basis of accounting is criticized as not being in accord with economic reality. The accrual basis of accounting overcomes the chief limitation of the cash basis – a possible mismatch of revenue and expenses.

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    File URL: http://www.rebe.rau.ro/RePEc/rau/journl/WI10/REBE-WI10-A17.pdf
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    Bibliographic Info

    Article provided by Romanian-American University in its journal Romanian Economic and Business Review.

    Volume (Year): 5 (2010)
    Issue (Month): 4 (december)
    Pages: 208-220

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    Handle: RePEc:rau:journl:v:5:y:2010:i:4:p:208-220

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    Related research

    Keywords: Cash accounting; accrual bassis of accounting; IFRS Project; financial statements; cash-flow;

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