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Basis of accounting
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#	Item
361	Instructions for completing the OPBUD/CAPBUD-5 Form for FY07 PURPOSE OF FORM: To extend operating and capital appropriations and budget funds in the current fiscal year under the modified accrual basis of accounting to Add to Reading List Source URL: www.nmdfa.state.nm.us Language: English - Date: 2011-06-29 16:31:13 Government Law Political economy 109th United States Congress Appropriation bill Encumbrance
362	Capital Asset Impairment Paragraph 5 of GASB Statement No. 42 defines asset impairment as “a significant, unexpected decline in the service utility of a capital asset.” The significant and unexpected decline is based Add to Reading List Source URL: finance.vermont.gov Language: English - Date: 2013-04-23 08:58:34 Finance Depreciation Book value Impaired asset Historical cost Expense Write-off Debits and credits Cost basis Accountancy Generally Accepted Accounting Principles Business
363	H. Investment in Tangible Properties in North Carolina Base (G.S[removed]d)) 1. Basis For the Investment Base This base includes the original purchase price plus additions and improvements and less reserve for depreciat Add to Reading List Source URL: dornc.com Language: English - Date: 2013-10-20 08:43:45 Finance Taxation Financial accounting Depreciation Income tax in the United States Leasing Book value Section 179 depreciation deduction Cancellation of Debt (COD) Income Business Accountancy Generally Accepted Accounting Principles
364	State of New Mexico[removed]Budgetary Basis of Accounting Add to Reading List Source URL: nmdfa.state.nm.us Language: English - Date: 2011-09-15 22:21:37 Appropriation bill Comparison of cash and accrual methods of accounting Accrual Generally Accepted Accounting Principles Fund accounting International Public Sector Accounting Standards Accountancy Business 109th United States Congress
365	GOVERNMENT FINANCE OFFICERS ASSOCIATION (GFOA) AWARD PROGRAM FOR SMALL GOVERNMENT CASH BASIS REPORTS Statement of Principles The Award Program for Small Government Cash Basis Reports (the program) is designed to help sm Add to Reading List Source URL: www.gfoa.org Language: English - Date: 2014-05-07 17:46:33 Financial statements United States Generally Accepted Accounting Principles Government Accountability Office Political economy Public economics Comprehensive annual financial report Generally Accepted Accounting Principles Governmental Accounting Standards Board Cash flow statement Accountancy Finance Business
366	INTERNAL SERVICE FUNDS Internal Service Funds account for the operations of State agencies which render goods or services to other agencies of governmental units on a cost- reimbursement basis. Institutional Industries - Add to Reading List Source URL: www.in.gov Language: English - Date: 2014-07-11 08:51:12 Insurance Finance Economics Business Fund accounting Housing trust fund Financial institutions Institutional investors Health insurance
367	State of Indiana Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual (Budgetary Basis Variances with GAAP) General Fund For the Year Ended June 30, 2000 Add to Reading List Source URL: www.in.gov Language: English - Date: 2014-07-11 08:51:23 Financial statements Budgets Variance Fund accounting Accountancy Finance Business
368	Maine Bureau of Financial Institutions Basis Statement Relating to the Proposed Repeal and Replacement of Regulation 28 Add to Reading List Source URL: www.maine.gov Language: English - Date: 2012-10-12 14:31:22 United States housing bubble Systemic risk Credit derivative Derivative Dodd–Frank Wall Street Reform and Consumer Protection Act Credit risk Potential future exposure Mark-to-market accounting Futures contract Financial economics Finance Investment
369	State of Indiana Special Revenue Fund Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual (Budgetary Basis Variance with GAAP) For the Year Ended June 30, 1999 (amounts expressed Add to Reading List Source URL: www.in.gov Language: English - Date: 2014-07-11 08:51:52 Accountancy Federal Reserve System Management Business Management accounting Variance Budget
370	Ottawa, November 19, 2013 MEMORANDUM D13-9-1 IN BRIEF Residual Basis of Appraisal Method Add to Reading List Source URL: www.cbsa-asfc.gc.ca Language: English - Date: 2013-11-19 07:53:27 International relations Customs valuation International law International trade Financial economics Financial accounting Valuation Real estate appraisal Business Finance Customs duties

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