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Extra resources for Accounting for Infrastructure Regulation: An Introduction
Tertiaire 104. Paris. UEMOA (Union economique et monétaire ouest africaine). 1997. Système comptable ouest africain: guide d’application. Paris: Foucher. Walton, P. 2001. La comptabilité anglo-saxonne. Paris: La Découverte. org, on IFRS norms. Notes 1. In some countries, such as France, accounting regulation does not explicitly define materiality. 2. In the United Kingdom, companies may record fixed assets at a value higher than historical cost to compensate for the impact of inflation on long-term assets.
Other nonincome taxes are included under operating expenses. 2 shows a simplified income statement. The bottom line, net profit, shows the increase or decrease in net worth of a company before any distributions to shareholders. Normally, sales are determined using the accrual basis of accounting. Under this method, revenues are recognized when a company sells goods or provides services, independent of cash receipt. Expenses are recognized when revenue is recorded, independent of cash payments. Although this method shows the flow of business income and debts accurately, it may not indicate the availability of cash reserves, possibly resulting in a serious cash flow problem.
References at the end of the chapter direct readers to more detailed discussions of these topics. 1. Corporate information systems Information is an essential business tool. Companies require information to control their activities, make decisions, create new services and products, and evaluate expansion possibilities. Information is developed through models and methods that allow movement from a set of unconnected data to adequate and timely information at each administrative level. To make information consistent with the objectives for which it is required, information systems are used to organize information according to a set of attributes related to time, content, and form.