Change in accounting bases from accrual basis accounting in to cash basis accounting or vice versa. It may require the prior approval of, or a notification to, the taxation authorities, depending on the jurisdiction. Such changes necessitate adjustments of accounting and financial data and must be declared in the notes to a balance sheet.

• ATTEST
• ATTESTATION
• ATTESTATION
• ATTESTATION CLANSE
• ATTESTATION CLAUSE
• ATTESTATION OF A WILL
• ATTESTING WITNESS
• ATTESTOR OF A CAUTIONER
• AT THE CLOSE ORDER
• ATTHECLOSE ORDER
• ATTHEMONEY FORWARD OPTION
• ATTHEOPENING ORDER
• AT THE OPEN ORDER
• ATTITUDE
• ATTITUDE SURVEY
• ATTITUDINAL DATA
• ATTORN
• ATTORN ARE
• ATTORN ARE
• ATTORNARE REM
• ATTORNARE REM
• ATTORNATO FACIE NDO VEL RE- CIPIENDO
• ATTORNEY
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• ATTORNEY