While net profit is a key profitability indicator, it doesn't reflect liquidity. Many profitable companies face negative cash flow, while some loss-making firms have positive cash flow due to accrual ...

Many companies consistently report lower earnings in the fourth fiscal quarter – a pattern that confounds both investors and analysts.

Accountant general Andreas Antoniades told the House public expenditure committee this week that the treasury plans to introduce accrual accounting for revenues and expenses, on an unofficial basis, ...

Non-Profit Organizations (NPOs) and Non-Governmental Organizations (NGOs) have emerged as pivotal institutions in modern society. Their significance lies not in generating profits but in delivering ...

Accounting for fixed assets (property, plant and equipment—PPE) acquired, financed, or otherwise exposed to foreign currency risk is a recurring area of judgement in Indian practice. While AS 10 ...

Justice Minister Mmamoloko Kubayi is preparing to introduce new divorce laws in South Africa by presenting the General Laws Amendment Bill, 2025, to Parliament. These laws aim to implement changes ...

Download PDF More Formats on IMF eLibrary Order a Print Copy Create Citation This Working Paper explores the relationship between the uptake of accrual basis of accounting in government and the use of ...

This article is the latest in the Health Affairs Forefront featured topic, “Health Policy at a Crossroads,” produced with the support of the Commonwealth Fund and the Robert Wood Johnson Foundation.

Find the best accounting software for property management to track rent, expenses, and financials. Compare top options for landlords and property managers. The best property management software with ...