The matching concept, or matching principle, is a fundamental element of accrual-basis accounting. In accrual accounting, a company records revenue in its books as soon as it has done everything ...

Business plans usually represent a formal written document created by an entrepreneur to outline specific features of a small business idea. These plans may be short and simple or contain copious ...

Find the best accounting software solution for your UK-based business. We review top accounting programs including Xero, QuickBooks and Sage. Choosing the right accounting software is one of the most ...

With less than 6 months to go before coming into effect, the UK accounting standards are due to change and impact a host of major sectors. Now is the time for businesses to start preparing for ...

The Journal of Accounting Research publishes original research using analytical, empirical, experimental, and field study methods in accounting research. The journal had been published since 1963 by ...