Indiana Accounting Procedures
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How to fill out Accounting Procedures?
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FAQ
Only the accrual accounting method is allowed by generally accepted accounting principles (GAAP). Accrual accounting recognizes costs and expenses when they occur rather than when actual cash is exchanged.
The regulatory basis of accounting is a comprehensive basis of accounting other than accounting principles generally accepted in the United States. Regulatory basis accounting rules and guidelines vary from one regulatory agency to another.
Contractual basis. A basis of accounting that the entity uses to comply with an agreement between the entity and one or more third parties other than the auditor.
Accounting regulation consists of a legal framework, standards, education, and licensure. A legal framework is fundamental to accounting regulation. It determines the types of entities available under the law.
