Matches in SemOpenAlex for { <https://semopenalex.org/work/W4229617758> ?p ?o ?g. }
Showing items 1 to 62 of
62
with 100 items per page.
- W4229617758 endingPage "486" @default.
- W4229617758 startingPage "473" @default.
- W4229617758 abstract "Nonexchange transactions include very significant items of revenues and expenditures for governmental activities, such as taxes (including property, sales, and income taxes) as well as revenues provided by federal and state aid programs. GASBS 33 identifies four classes of nonexchange transactions: derived tax revenues; imposed nonexchange revenues; government-mandated nonexchange transactions; and voluntary nonexchange transactions. GASBS 33 has different accounting standards for revenue recognition under the accrual basis of accounting and the modified accrual basis of accounting. Under either basis of accounting, recognition of nonexchange transactions in the financial statements is required unless the transactions are not measurable (reasonably estimable) or are not probable (likely to occur). State and local governments typically receive a variety of grants and other financial assistance. Grants are nonexchange transactions that would be classified as either government-mandated or voluntary nonexchange transactions. The accounting for both of these transactions is similar." @default.
- W4229617758 created "2022-05-11" @default.
- W4229617758 date "2017-07-19" @default.
- W4229617758 modified "2023-09-26" @default.
- W4229617758 title "NONEXCHANGE TRANSACTIONS" @default.
- W4229617758 doi "https://doi.org/10.1002/9781119381495.ch20" @default.
- W4229617758 hasPublicationYear "2017" @default.
- W4229617758 type Work @default.
- W4229617758 citedByCount "0" @default.
- W4229617758 crossrefType "other" @default.
- W4229617758 hasConcept C10138342 @default.
- W4229617758 hasConcept C121955636 @default.
- W4229617758 hasConcept C138885662 @default.
- W4229617758 hasConcept C144133560 @default.
- W4229617758 hasConcept C163867264 @default.
- W4229617758 hasConcept C164516710 @default.
- W4229617758 hasConcept C177235770 @default.
- W4229617758 hasConcept C193991484 @default.
- W4229617758 hasConcept C195487862 @default.
- W4229617758 hasConcept C2778137410 @default.
- W4229617758 hasConcept C2781426361 @default.
- W4229617758 hasConcept C41008148 @default.
- W4229617758 hasConcept C41895202 @default.
- W4229617758 hasConcept C4577558 @default.
- W4229617758 hasConcept C544937707 @default.
- W4229617758 hasConcept C75949130 @default.
- W4229617758 hasConcept C77088390 @default.
- W4229617758 hasConceptScore W4229617758C10138342 @default.
- W4229617758 hasConceptScore W4229617758C121955636 @default.
- W4229617758 hasConceptScore W4229617758C138885662 @default.
- W4229617758 hasConceptScore W4229617758C144133560 @default.
- W4229617758 hasConceptScore W4229617758C163867264 @default.
- W4229617758 hasConceptScore W4229617758C164516710 @default.
- W4229617758 hasConceptScore W4229617758C177235770 @default.
- W4229617758 hasConceptScore W4229617758C193991484 @default.
- W4229617758 hasConceptScore W4229617758C195487862 @default.
- W4229617758 hasConceptScore W4229617758C2778137410 @default.
- W4229617758 hasConceptScore W4229617758C2781426361 @default.
- W4229617758 hasConceptScore W4229617758C41008148 @default.
- W4229617758 hasConceptScore W4229617758C41895202 @default.
- W4229617758 hasConceptScore W4229617758C4577558 @default.
- W4229617758 hasConceptScore W4229617758C544937707 @default.
- W4229617758 hasConceptScore W4229617758C75949130 @default.
- W4229617758 hasConceptScore W4229617758C77088390 @default.
- W4229617758 hasLocation W42296177581 @default.
- W4229617758 hasOpenAccess W4229617758 @default.
- W4229617758 hasPrimaryLocation W42296177581 @default.
- W4229617758 hasRelatedWork W1491755366 @default.
- W4229617758 hasRelatedWork W2122628295 @default.
- W4229617758 hasRelatedWork W2188849191 @default.
- W4229617758 hasRelatedWork W2387365708 @default.
- W4229617758 hasRelatedWork W2951321825 @default.
- W4229617758 hasRelatedWork W2956963472 @default.
- W4229617758 hasRelatedWork W3178833452 @default.
- W4229617758 hasRelatedWork W4235164732 @default.
- W4229617758 hasRelatedWork W2572058990 @default.
- W4229617758 hasRelatedWork W3141632018 @default.
- W4229617758 isParatext "false" @default.
- W4229617758 isRetracted "false" @default.
- W4229617758 workType "other" @default.