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(1) Kassapõhine arvestus on majandustehingute kajastamine vastavalt majandustehinguga seotud raha laekumisele või väljamaksmisele., (1) Cash based accounting means that business transactions are recorded when cash is paid or received for the transactions., defineeritakse kõikide Eesti õigusaktide ulatuses, defined within the scope of all Estonian legal instruments
cash based accounting . Riigi Teataja seadustes määratletud terminid (legaaldefinitsioonid). Estonian Language Institute, Sõnaveeb 2026. https://sonaveeb.ee/search/unif//RTtermleg/cash%20based%20accounting/1/eng (16.07.2026)
