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دانلود رایکان مقاله انگلیسی ISI با موضوع مهار اطلاعات مالی در تصمیمات سرمایه گذاران

عنوان فارسی مقاله:

مهار اطلاعات مالی در تصمیمات سرمایه گذاران: حسابداری تعهدی در مقابل حسابداری نقدی

عنوان انگلیسی مقاله:

Harnessing Financial Information in Investors Decissions: Accrual Accounting versus Cash Accounting

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بخشی از مقاله انگلیسی :

3. Diferences between cash accounting and accrual accounting

On the accounting evolution scale, we can observe that this science is traditionally cash based. In its essence, cash accounting is based on the fact that expenditures are recognized in the moment of its payment, and revenues are registered in the moment of collection. As a result, the financial result is not determined as a difference between the sales values and costs values, but as a difference between cashing and payments. Practically, cash accounting doesn’t make a difference between the concepts of expenditures and payments, respectively, revenues and cashing. Though, in certain situations, the mentioned concepts overlap, there are enough cases when they are totally different. Thus, not every payment represents an expenditure, as not every expenditure does not represent a payment. In the case of stocks provisioning and fixed assets, the payment and expenditures concepts do not overlap.
Also, not every cashing represents a revenue, as not every revenue represents a cashing. The most frequent revenues registration does not assume the liquidities cashing. They appear in the case of goods or services sales with commercial credit. On other side, cashing without revenue evidencing appears in the case of cashing a rent, an insurance that does not regard the current period but a subsequent one.