Betekenis van:
cash basis

cash basis
Zelfstandig naamwoord
    • a method of accounting in which each item is entered as payments are received or made

    Hyperoniemen


    Voorbeeldzinnen

    1. 111 Cash flow information provides users of financial statements with a basis to assess the ability of the entity to generate cash and cash equivalents and the needs of the entity to utilise those cash flows.
    2. Taking into account their exceptional character, these payments are registered on a cash basis,
    3. Those cash flows are paid on a monthly basis, over the life of the portfolio;
    4. However, for those companies with domestic sales the investigation showed that the sales to end-users are on cash basis.
    5. On basis of this budget, a forecasting model was built, including income statements, balance sheets and cash flow statements.
    6. On the basis of cash-flow valuations, the lowest market value of Sementsverksmiðjan hf. was estimated at ISK – 322 million.
    7. On the basis of cash-flow valuations, the highest market value of Sementsverksmiðjan hf. was estimated at ISK 300 million.
    8. 27 An entity shall prepare its financial statements, except for cash flow information, using the accrual basis of accounting.
    9. Interest payable on deposits recorded as it accrues (i.e. on an accruals basis) rather than when it is actually paid (i.e. on a cash basis).
    10. Consequently, for 1998 and 1999, when fluctuations pushed the cash value below the amount recognised by BAKred, only the lower cash value should be used as a basis for calculation.
    11. For 1998 and 1999, when the cash value actually fell below the amount recognised by BAKred because of fluctuations, only the lower cash value is used as basis for the calculation.
    12. the publication of monthly statistics (on a cash basis) on revenue, expenditure, financing and spending arrears for the ‘available general government’ and its sub entities;
    13. However, for those companies with domestic sales the investigation showed that the sales to end-users are on cash basis. This claim was therefore rejected.
    14. code 999 includes grants and subsidies of exceptional character (e.g. agri-monetary compensation) Taking into account their exceptional character, these payments are registered on cash basis,
    15. Unlike the Ernst & Young evaluation, the update was not performed on the basis of generally accepted evaluation standards (e.g. cash flow analysis), taking into account expected future revenues.