According to the CFA Institute, a balance sheet-based accruals ratio is "the difference between net operating assets at the end and the beginning of the period compared to the average net operating ...

The number of countries reporting their financial positions on an accrual basis is expected to increase from 37 to 98 by 2023, jumping from 25 percent to 65 percent, according to a new report. The ...

Kelly Main is a Marketing Editor and Writer specializing in digital marketing, online advertising and web design and development. Before joining the team, she was a Content Producer at Fit Small ...

Accrual accounting is the preferred approach for companies reporting their financial statements under generally accepted accounting practices (GAAP), which are issued through the standards of the ...

TheStreet's Robert Powell caught up with Jeffrey Levine, CPA, and nationally recognized thought-leader within the financial planning community. He explains the difference between accrual basis and ...

This article discusses a Tax Court decision, recently affirmed by the Court of Appeals for the Ninth Circuit, concerning when the “all events” test for the accrual of expenses for tax purposes is met.

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Charlene Rhinehart is a CPA , CFE, chair of ...