The Timing of Income Recognition in Tax Law and the Time Value of Money.

This book critically examines the various approaches of tax systems in the U.K., the U.S., and Israel, in relation of the timing of the recognition of income and expense for tax purposes, and suggests an innovative new model of timing for tax purposes.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Shekel, Moshe
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken : Taylor & Francis, 2009.
Temas:
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.
Income tax > Accounting > Law and legislation
Income tax > Law and legislation
Great Britain
Israel
United States
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Book Cover; Title; Copyright; Contents; Table of Cases; Table of Legislation; Table of Secondary Legislation; Abstract; Dedication; Acknowledgments; 1 Introduction; 2 Accounting background; 3 Tax values; 4 Between GAAP and fiscal accounting; 5 Timing of recognition of income from deposits; 6 Timing of recognition of income from advances; 7 Timing of the deduction of future expenses; 8 Alternative models; 9 Conclusions; Notes; Bibliography; Index.

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