权责发生制和现金收付制的应用:对马尼拉大都会中小企业的启示

Q3 Economics, Econometrics and Finance

DLSU Business and Economics Review Pub Date : 2008-04-28 DOI:10.3860/BER.V17I1.34

Cynthia P. Cudia

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引用次数: 5

摘要

本研究旨在确定两种会计方法之间，权责发生制或现金法，是更适用于中小企业在马尼拉大都会。因此，本研究旨在确定影响马尼拉大都会中小企业的因素，以应用所选择的会计方法。说明了使用权责发生制和现金收付制的一些含义。这包括对财务资料的质量特征、损益表和资产负债表、中小企业的流动性和盈利状况的影响，以及在年底使用现金/修正现金制转为权责发生制的影响。研究结果提供了关于征求意见稿在会计基础方面的适用性的见解。这项研究也很及时，因为IASB预计将于2008年下半年发布最终准则。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Application of Accrual and Cash Accounting: Implications for Small and Medium Enterprises in Metro Manila

This study aims to determine which between the two methods of accounting, accrual or cash method, is more applicable to SMEs in Metro Manila. Accordingly, this study aims to determine the factors that influence SMEs in Metro Manila to apply the chosen accounting method. Some implications of using accrual and cash accounting are specified. This includes implications on qualitative characteristics of financial information, on income statements and balance sheet, on SMEs’ liquidity and profitability positions, and implications of using cash/modified-cash basis converted to accrual basis at year-end. The results of the study provide insights on the applicability of the Exposure Draft, as to the bases of accounting. This study is also timely as the final standards are expected to be issued by the IASB in the second half of 2008.

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来源期刊

DLSU Business and Economics Review Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)

CiteScore

0.80

自引率

0.00%

发文量

期刊介绍： The DLSU Business & Economics Review (DLSU B&E Review) publishes high quality theoretical, empirical, and methodological research in the fields of accounting, business management, commercial law, economics, finance, and marketing. The DLSU Business & Economics Review aims to reach an audience in these six fields and is published twice a year.