
The possibility of applying the modified accrual basis in the registration of fixed assets of service organizations in the public sector "Case Study at Erbil Technical Institute"
Author(s) -
Safaa nawzad ahmed
Publication year - 2020
Publication title -
govarî qeła/govarî qeła
Language(s) - English
Resource type - Journals
eISSN - 2518-6566
pISSN - 2518-6558
DOI - 10.25212/lfu.qzj.5.2.25
Subject(s) - accrual , fixed asset , depreciation (economics) , accounting , government (linguistics) , revenue , revenue recognition , service (business) , position (finance) , presentation (obstetrics) , business , accounting information system , finance , financial accounting , economics , marketing , earnings , medicine , linguistics , philosophy , capital formation , radiology , production (economics) , financial capital , macroeconomics , economic growth , human capital