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Thinking about Funding Federal Retirement Plans

Toni Hustead

in The Future of Public Employee Retirement Systems

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199573349
eISBN:
9780191721946
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199573349.003.0008
Subject:
Business and Management, Public Management, Pensions and Pension Management

Most US federal retirement plans are now fully funded, but since plan assets must legally be invested in federal securities, fund surpluses are used to reduce overall federal budget deficits. As a ... More


Value-Based Management and Performance Measures: Cash Flow versus Accrual Accounting

Dieter Pfaff

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0004
Subject:
Economics and Finance, Financial Economics

The objective is to reflect on the merits of accrual accounting in light of its various imperfections, and to provide some explanation for why we still have only a limited understanding of accruals. ... More


Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

S.K. Das

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.001.0001
Subject:
Political Science, Indian Politics

This volume argues for reforms in India's public spending and accounting systems. According to the author, S.K. Das, it will help set performance standards and provide reliable information to monitor ... More


Tax Accounting

Avi-Yonah Reuven, Nicola Sartori, and Omri Marian

in Global Perspectives on Income Taxation Law

Published in print:
2011
Published Online:
May 2011
ISBN:
9780195321357
eISBN:
9780199893690
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195321357.003.0005
Subject:
Law, Company and Commercial Law, Public International Law

This chapter begins by presenting general definitions of taxable period and accounting period. It then discusses accounting methods (cash model vs. accrual model) and the extent to which a taxpayer ... More


Comparative Experience The Issues

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0007
Subject:
Political Science, Indian Politics

This chapter highlights the common issues that eased the process of adopting accrual accounting in New Zealand, Australia, the UK, and Sweden. First, government departments have certain assets not ... More


Government Accounting

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0001
Subject:
Political Science, Indian Politics

Most government accounts are on a cash basis. It means that money is brought to account when they are paid or received. Such an accounting regime is consistent with the arrangements whereby the ... More


Accrual Accounting in the Australian Government

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0004
Subject:
Political Science, Indian Politics

This chapter analyses the experience of the Australian government in converting to accrual accounting. The adoption of accrual reporting by governments in Australia represents an important step in ... More


Accrual Accounting in the Swedish Government

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0006
Subject:
Political Science, Indian Politics

This chapter analyses the experience of the Swedish government in converting to accrual accounting. The transition to accrual accounting in the Swedish government was achieved rather smoothly. One ... More


Comparative Experience: The Gains

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0008
Subject:
Political Science, Indian Politics

This chapter discusses the gains offered by accrual accounting based on the experiences of the four countries. The gains are in the areas of: (a) devolution of authority and increased accountability; ... More


Implementation A Roadmap

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0010
Subject:
Political Science, Indian Politics

The experiences of the four countries and the Indian municipal bodies in the adoption of accrual accounting show that there should be adequate preparation before embarking on the actual conversion. ... More


Performance Reporting: The Accounting Arrangements

S. K. DAS

in Building a World-Class Civil Service for Twenty-First Century India

Published in print:
2010
Published Online:
October 2012
ISBN:
9780198068662
eISBN:
9780199080465
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198068662.003.0009
Subject:
Political Science, Indian Politics

While institutional reforms would certainly lead results-orientation, they would also give rise to a new structure of accountabilities. What is needed is an accounting system that would reflect these ... More


Social Security Incentives for Retirement

Courtney Coile and Jonathan Gruber (eds)

in Themes in the Economics of Aging

Published in print:
2001
Published Online:
February 2013
ISBN:
9780226902845
eISBN:
9780226903330
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226903330.003.0011
Subject:
Economics and Finance, Behavioural Economics

This chapter focuses on the incentives for retirement by considering the distribution of Social Security wealth accrual at different ages for participants in the Health and Retirement Survey. Section ... More


Intervention Modeling

Richard McCleary, David McDowall, and Bradley J. Bartos

in Design and Analysis of Time Series Experiments

Published in print:
2017
Published Online:
May 2017
ISBN:
9780190661557
eISBN:
9780190661595
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190661557.003.0005
Subject:
Sociology, Methodology and Statistics

The general AutoRegressive Integrated Moving Average (ARIMA) model can be written as the sum of noise and exogenous components. If an exogenous impact is trivially small, the noise component can be ... More


Accrual Bonds/Z Bonds

Linda Lowell, Glenn Schultz, and Frank J. Fabozzi

in The Handbook of Mortgage-Backed Securities: 7th Edition

Published in print:
2016
Published Online:
October 2016
ISBN:
9780198785774
eISBN:
9780191827594
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198785774.003.0014
Subject:
Economics and Finance, Financial Economics, Macro- and Monetary Economics

This chapter discusses the role of accrual bonds in the collateralized mortgage obligation (CMO) market. The accrual bond is a long-dated bond which is structured in such a way that it does not pay ... More


Introduction to Defined Benefit Pension Schemes

Philippe-N. Marcaillou

in Defined Benefit Pension Schemes in the United Kingdom: Asset and Liability Management

Published in print:
2016
Published Online:
May 2016
ISBN:
9780198738794
eISBN:
9780191802003
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198738794.003.0001
Subject:
Economics and Finance, Financial Economics

To put the topic into context, this chapter provides an introduction to the pension fund industry in the UK. Statistics are presented regarding the risks that face UK defined benefit pension funds ... More


Delays and Limitations in Clergy Abuse Cases

James T. O’Reilly and Margaret S. P. Chalmers

in The Clergy Sex Abuse Crisis and the Legal Responses

Published in print:
2014
Published Online:
October 2014
ISBN:
9780199937936
eISBN:
9780199350209
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199937936.003.0005
Subject:
Law, Criminal Law and Criminology, Private International Law

Many abuse cases became public years after the sex act, so law limiting “stale” suits often barred recovery. Lobbying for reopening cases worked in some states, despite the churches‘ efforts to block ... More


How Do Reasons Accrue?

Shyam Nair

in Weighing Reasons

Published in print:
2016
Published Online:
March 2016
ISBN:
9780199315192
eISBN:
9780190245580
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199315192.003.0003
Subject:
Philosophy, Moral Philosophy, Metaphysics/Epistemology

There are situations where people have multiple reasons to do a certain action, a, that are individually worse than a reason to do another incompatible act. But in some of these cases, the reasons to ... More


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