NRS354.479. “Accrual basis” defined.

Latest version.

“Accrual basis” means the basis of accounting under which expenditures or expenses are recorded as soon as they result in liabilities for benefits received and revenues are recorded when earned, despite the possibility that the receipt of the revenue or the payment for the expense may take place, in whole or in part, in another accounting period.

(Added to NRS by 1967, 940; A 1971, 183; 1981, 1759)

                    
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