<?xml version="1.0"?>
<feed xmlns="http://www.w3.org/2005/Atom" xml:lang="en-GB">
	<id>https://wiki-dev.treasurers.org/w/index.php?action=history&amp;feed=atom&amp;title=Cash_basis</id>
	<title>Cash basis - Revision history</title>
	<link rel="self" type="application/atom+xml" href="https://wiki-dev.treasurers.org/w/index.php?action=history&amp;feed=atom&amp;title=Cash_basis"/>
	<link rel="alternate" type="text/html" href="https://wiki-dev.treasurers.org/w/index.php?title=Cash_basis&amp;action=history"/>
	<updated>2026-05-16T06:43:11Z</updated>
	<subtitle>Revision history for this page on the wiki</subtitle>
	<generator>MediaWiki 1.40.0</generator>
	<entry>
		<id>https://wiki-dev.treasurers.org/w/index.php?title=Cash_basis&amp;diff=8566&amp;oldid=prev</id>
		<title>imported&gt;Doug Williamson: Created page with &quot;1. ''Financial reporting - cash accounting''.  In financial reporting, the very simple recognition of income and expenditure on the basis of the related receipts and payments...&quot;</title>
		<link rel="alternate" type="text/html" href="https://wiki-dev.treasurers.org/w/index.php?title=Cash_basis&amp;diff=8566&amp;oldid=prev"/>
		<updated>2020-09-16T13:15:14Z</updated>

		<summary type="html">&lt;p&gt;Created page with &amp;quot;1. &amp;#039;&amp;#039;Financial reporting - cash accounting&amp;#039;&amp;#039;.  In financial reporting, the very simple recognition of income and expenditure on the basis of the related receipts and payments...&amp;quot;&lt;/p&gt;
&lt;p&gt;&lt;b&gt;New page&lt;/b&gt;&lt;/p&gt;&lt;div&gt;1. ''Financial reporting - cash accounting''.&lt;br /&gt;
&lt;br /&gt;
In financial reporting, the very simple recognition of income and expenditure on the basis of the related receipts and payments only.&lt;br /&gt;
&lt;br /&gt;
Contrasted with the much more widespread ''accruals'' basis.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
2. &lt;br /&gt;
&lt;br /&gt;
Any basis of measurement, evaluation or treatment based on cash receipts and cash payments.&lt;br /&gt;
&lt;br /&gt;
For example, tax liabilities or tax relief.&lt;br /&gt;
&lt;br /&gt;
&lt;br /&gt;
== See also ==&lt;br /&gt;
* [[Accrual]]&lt;br /&gt;
* [[Accruals accounting]]&lt;br /&gt;
* [[Accruals basis]]&lt;br /&gt;
* [[Cash accounting]]&lt;br /&gt;
* [[Financial reporting]]&lt;br /&gt;
* [[Financial statements]]&lt;br /&gt;
* [[Realisation]]&lt;br /&gt;
* [[Tax relief]]&lt;br /&gt;
* [[True and fair view]]&lt;br /&gt;
&lt;br /&gt;
[[Category:Accounting,_tax_and_regulation]]&lt;br /&gt;
[[Category:The_business_context]]&lt;/div&gt;</summary>
		<author><name>imported&gt;Doug Williamson</name></author>
	</entry>
</feed>