{"id":58483,"date":"2025-09-19T16:14:05","date_gmt":"2025-09-19T14:14:05","guid":{"rendered":"https:\/\/fnege-medias.fr\/video-acf\/what-is-accrual-based-cash-management-en\/"},"modified":"2025-09-19T16:14:05","modified_gmt":"2025-09-19T14:14:05","slug":"what-is-accrual-based-cash-management-en","status":"publish","type":"video-acf","link":"https:\/\/fnege-medias.fr\/en\/fnege-video\/what-is-accrual-based-cash-management-en\/","title":{"rendered":"What is <b>accrual-based cash management<\/b>?"},"content":{"rendered":"<p data-start=\"57\" data-end=\"462\"><strong data-start=\"57\" data-end=\"79\">Accrual accounting<\/strong>, which applies to commercial businesses, requires that all commitments made or received during a given financial year be recorded in that year, regardless of the actual payment date.<br data-start=\"262\" data-end=\"265\" \/>Thus, it is not the payment or cash collection that determines the recognition of expenses and revenues for the year, which explains the differences between <strong data-start=\"422\" data-end=\"435\">cash flow<\/strong> and <strong data-start=\"440\" data-end=\"461\">accounting profit<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Accrual accounting, which applies to commercial businesses, requires that all commitments made or received during a given financial year be recorded in that year, regardless of the actual payment date.<br \/>\nThus, it is not the payment or cash collection that determines the recognition of expenses and revenues for the year, which explains the differences between cash flow and accounting profit.<\/p>\n","protected":false},"featured_media":52466,"template":"","format":[11958,11959],"meta":{"_acf_changed":false},"categories":[3143,3035],"tags":[11111,11113,11112],"class_list":["post-58483","video-acf","type-video-acf","status-publish","has-post-thumbnail","hentry","category-accounting-and-editing","category-comptabilite-et-audit","tag-accrual-accounting","tag-cash","tag-period-matching-principle","format-dico","format-management-dictionary"],"acf":[],"_links":{"self":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf\/58483","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf"}],"about":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/types\/video-acf"}],"version-history":[{"count":0,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf\/58483\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/media\/52466"}],"wp:attachment":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/media?parent=58483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/categories?post=58483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/tags?post=58483"},{"taxonomy":"format","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/format?post=58483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}