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1

Kinnunen, Juha. The dependence of future cash flow on current accrual income and cash flow. Brussels: European Institute for Advanced Studies in Management, 1991.

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2

Kinnunen, Juha. Market reactions to unexpected accrual income and cash flow: Tests of alternative income definitions and expectation models. Brussels: European Institute for Advanced Studies in Management, 1991.

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3

United States. Congress. House. Committee on Small Business. Hearing on cash versus accrual: The policy implications of the growing inability of small businesses to use simple tax accounting : hearing before the of the Committee on Small Business, House of Representatives, One Hundred Sixth Congress, second session, Washington, DC, April 5, 2000. Washington: U.S. G.P.O., 2000.

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4

Budgeting of government insurance programs and contingent liabilities: Hearing before the Task Force on Budget Process of the Committee on the Budget, House of Representatives, One Hundred Fifth Congress, second session, hearing held in Washington, DC, April 23, 1998. Washington: U.S. G.P.O., 1998.

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5

United States. Congress. House. Committee on the Budget. Task Force on Budget Process (1998- ). Budgeting of government insurance programs and contingent liabilities: Hearing before the Task Force on Budget Process of the Committee on the Budget, House of Representatives, One Hundred Fifth Congress, second session, hearing held in Washington, DC, April 23, 1998. Washington: U.S. G.P.O., 1998.

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6

Irving, Susan J. Budget issues: Cap structure and guaranteed funding : statement of Susan J. Irving, Associate Director, Budget Issues, Accounting and Information Management Division, before the Committee on Rules, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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7

Irving, Susan J. Budget issues: Trust funds in the budget : statement of Susan J. Irving, Associate Director, Budget Issues, Accounting and Information Management Division, before the Subcommittee on Transportation and Related Agencies, Committee on Appropriations, House of Representatives. Washington, D.C: The Office, 1999.

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8

Irving, Susan J. Budget issues: Reprogramming of Federal Air Marshall Service funds in fiscal year 2003 : [report to] the Honorable Martin Olav Sabo, Ranking Minority Member, Subcommittee on Homeland Security, Committee on Appropriations, House of Reprensentatives. Washington, DC: U.S. General Accounting Office, 2004.

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9

Office, General Accounting. Budget issues: Fiscal year 1994 budget estimates and actual results : report to the Chairman, House Committee on the Budget. Washington, D.C: U.S. General Accounting Office, 1995.

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10

Office, General Accounting. Budget issues: Franchise fund pilot review : report to the Committee on Government Reform, House of Representatives. Washington, D.C: GAO, 2003.

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11

Office, General Accounting. Budget issues: Agency implementation of capital planning principles in mixed : report to the Subcommittee on Government Efficiency and Financial Management, Committee on Government Reform, House of Representatives. Washington, D.C: GAO, 2004.

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12

Office, General Accounting. Budget issues: Alternative approaches to finance federal capital : report to the Chairman, Committee on the Budget, U.S. Senate. [Washington, D.C.]: GAO, 2003.

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13

Office, General Accounting. Budget issues: Fiscal year 1996 agency spending by budget function : report to the Honorable Richard K. Armey, Majority Leader, House of Representatives. Washington, D.C: The Office, 1997.

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14

Office, General Accounting. Budget issues: Incremental funding of capital asset acquisitions : The Honorable Peter V. Domenici, Chairman, Committee on the Budget, United States Senate. Washington, D.C: The Office, 2001.

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15

Office, General Accounting. Budget issues: Agency data supporting capital project funding requests could be improved : report to the director, Office of Management and Budget. Washington, D.C: United States General Accounting Office, 2001.

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16

Office, General Accounting. Budget issues: 1991 budget estimates : what went wrong : report to the Congress. Washington, D.C: The Office, 1992.

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17

Office, General Accounting. Budget issues: Budgeting for federal capital : report to the Chairman, Committee on Government Reform and Oversight, House of Representatives. Washington, D.C: The Office, 1996.

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18

Office, General Accounting. Budget issues: Privatization/divestiture practices in other nations : report to the Honorable Scott Klug, House of Representatives. Washington, D.C: The Office, 1995.

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19

Office, General Accounting. Budget issues: Budgeting for federal insurance programs : report to the Chairman, Committee on the Budget, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1997.

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20

Office, General Accounting. Budget issues: Inventory of accounts with spending authority and permanent appropriations, 1996 : report to the Committee on the Budget, U.S. Senate. Washington, D.C: The Office, 1996.

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21

Office, General Accounting. Budget issues: Fiscal year 1993 budget estimates and actual results : report to the Chairman, House Committee on the Budget. Washington, D.C: The Office, 1994.

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22

Accrual vs. Cash-Basis Accounting. Bookboon.com, 2013.

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23

US GOVERNMENT. Hearing on cash versus accrual: The policy implications of the growing inability of small businesses to use simple tax accounting : Hearing before the ... session, Washington, DC, April 5, 2000. [U.S. G.P.O., Supt. of Docs., Congressional Sales Office, distributor], 2000.

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24

United States. General Accounting Office and United States. Congress. House. Committee on the Budget. Task Force on Budget Process (1998- )., eds. Budget issues: Budgeting for federal insurance programs : statement of Susan J. Irving, Associate Director, Budget Issues, Accounting and Information Management Division, before the Budget Task Force, Committee on the Budget, House of Representatives. Washington, D.C: The Office, 1998.

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25

United States. General Accounting Office., ed. Budget issues: Cap structure and guaranteed funding : statement of Susan J. Irving, Associate Director, Budget Issues, Accounting and Information Management Division, before the Committee on Rules, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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26

Budget issues. Washington, D.C: U.S. General Accounting Office, 1992.

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27

Budget issues: Effects of the fiscal year 1990 sequester on the Department of Health and Human Services : fact sheet for the Chairman, Committee on the Budget, House of Representatives. Washington, D.C: The Office, 1991.

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28

Budget issues: Inventory of accounts with spending authority and permanent appropriations, 1996 : report to the Committee on the Budget, U.S. Senate. Washington, D.C: The Office, 1996.

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29

Office, General Accounting. Budget issues: Capital budget information for the fiscal year 1990 budget resolution : fact sheet for the Honorable William F. Clinger, Jr., House of Representatives. Washington, D.C: The Office, 1989.

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30

Budget issues: Privatization practices in Argentina : report to the Honorable Scott Klug, House of Representatives. Washington, D.C: The Office, 1996.

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31

Budget issues: Privatization/divestiture practices in other nations : report to the Honorable Scott Klug, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington 20013): The Office, 1995.

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32

Budget issues: A comparison of fiscal year 1992 budget estimates and actual results : report to the Congress. Washington, D.C: The Office, 1993.

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33

Budget issues: Compliance report required by the Budget Enforcement Act of 1990 : report to the President and the Congress. Washington, D.C: The Office, 1994.

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34

Budget issues: Budget enforcement compliance report : report to the Chairman, Committee on the Budget, House of Representatives. Washington, D.C: The Office, 1998.

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35

United States. Congress. House. Committee on Government Operations., ed. Budget issues: Incorporating an investment component in the federal budget : report to the Chairman, Committee on Government Operations, House of Representatives. Washington, D.C: The Office, 1993.

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36

Budget issues: Effects of the fiscal year 1990 sequester at HUD : fact sheet for the Chairman, Committee on Budget, House of Representatives. Washington, D.C: The Office, 1990.

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37

Budget issues: Earmarking in the federal government : fact sheet for the Chairman, Committee on the Budget, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington 20013): The Office, 1995.

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38

Budget issues: The role of depreciation in budgeting for certain federal investments. Washington, D.C. (P.O. Box 37050, Washington 20013): The Office, 1995.

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39

Office, General Accounting. Budget issues: Human resource programs warranting consideration as human capital : report to the chairman, Committee on the Judiciary, House of Representatives. Washington, D.C: The Office, 1990.

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40

Congress, United States, ed. Budget issues: A comparison of fiscal year 1992 budget estimates and actual results : report to the Congress. Washington, D.C: The Office, 1993.

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41

Budget issues: RSPA funding for fiscal years 1990 and 1991 : briefing report to the Chairman, Subcommittee on Transportation and Related Agencies, Committee on Appropriations, U.S. Senate. Washington, D.C: The Office, 1991.

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42

Budget issues: Privatization practices in Argentina : report to the Honorable Scott Klug, House of Representatives. Washington, D.C: The Office, 1996.

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43

Office, General Accounting. Budget issues: Biennial budgeting bills in the 101st Congress : briefing report to the chairman, Committee on Government Operations, House of Representatives. Washington, D.C: The Office, 1989.

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44

Budget issues: Capital budgeting practices in the states : fact sheet for the Honorable Jack Brooks Chairman, Committee on Government Operations, House of Representives. Washington, D.C: GAO, 1986.

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45

Budget issues: Inventory of accounts with spending authority and permanent appropriations, 1987 : report to Congress. Washington, D.C: The Office, 1987.

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46

Office, General Accounting. Budget issues: Immigration to the United States, federal budget impacts 1984-1995 : briefing report to the chairman, Task Force on the Budget Process, Committee on the Budget, House of Representatives. Washington, D.C: The Office, 1986.

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47

Office, General Accounting. Budget issues: The role of depreciation in budgeting for certain federal investments. Washington, D.C: The Office, 1995.

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48

Budget issues: Funding alternatives for fire-fighting activities at USDA and Interior : report to the Committee on the Budget and the Committee on Appropriations, U.S. Senate. [Washington, D.C.]: The Office, 1991.

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49

Office, General Accounting. Budget issues: 1991 budget estimates : what went wrong : report to the Congress. Washington, D.C: The Office, 1992.

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50

Budget issues: Compliance with the Budget Enforcement Act of 1990 : report to the President and the Congress. Washington, D.C: The Office, 1992.

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