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The timing of income recognition in tax law and the time value of money /

Autor principal: Shekel, Moshe
Formato: Electrónico eBook
Lenguaje:inglés
Publicado: Oxon ; New York, NY : Routledge-Cavendish, 2009.
Materias:
Income tax > Law and legislation > Great Britain.
Income tax > Law and legislation > United States.
Income tax > Law and legislation > Israel.
Income tax > Accounting > Law and legislation > Great Britain.
Income tax > Accounting > Law and legislation > United States.
Income tax > Accounting > Law and legislation > Israel.
Acceso en línea:http://vlex.com/source/55371
Tabla de Contenidos:
  • Introduction
  • Accounting background
  • Tax values
  • Between GAAP and fiscal accounting
  • Timing of recognition of income from deposits
  • Timing of recognition of income from advances
  • Timing of the deduction of future expenses
  • Alternative models.

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