Chapter 2000. FINANCIAL ACCOUNTING FOR VILLAGE DISTRICTS

Agency: Department of Revenue Administration

CHAPTER Rev 2000  FINANCIAL ACCOUNTING FOR VILLAGE DISTRICTS

 

Statutory Authority:  RSA 21-J:3; 21-J:13; 21-J:17; 21-J:34; 670:9.

 

PART Rev 2001  GENERAL DEFINITIONS

 

Rev 2001.01  "Accrual basis of accounting " means the method under which:

 

(a)  Revenues are recognized in the accounting period in which they are earned and become measurable; and

 

(b)

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