Statutes, codes, and regulations
New Hampshire Administrative Code
Title Rev - Department of Revenue AdministrationChapter Rev 1700 - FINANCIAL ACCOUNTING FOR CITIES, TOWNS, AND UNINCORPORATED TOWNS
Part Rev 1701 - DEFINITIONS
Section Rev 1701.02 - Basis of accounting

N.H. Admin. Code § Rev 1701.02

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Current through Register No. 50, December 12, 2024
Section Rev 1701.02 - Basis of accounting

"Basis of accounting" means when revenues, expenditures, expenses, and transfers, and the related assets and liabilities, are recognized in the accounts and reported in the financial statements.

N.H. Admin. Code § Rev 1701.02

#4940, eff 9-25-90; ss by #6335, eff 9-24-96; ss by #8179, eff 9-24-04; ss by #10214, eff 10-24-12; Amended by Volume XLII Number 49, Filed December 8, 2022, Proposed by #13489, Effective 11/15/2022, Expires 11/15/2032 (see Revision Note at chapter heading for Rev 1700)