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August 23, 2010 | History

The timing of income recognition in tax law and the time value of money 1 edition

Cover of: The timing of income recognition in tax law and the time value of money by Moshe Shekel

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About the Book

'Moshe Shekel has produced a prodigious piece of work on timing, the result of a major research project… Few American practitioners, even in down economic times, can afford the time to write a comprehensive, comparative study, systematically pulling together the doctrine and the controversies about doctrine in three sophisticated jurisdictions—the United States, the United Kingdom, and Israel. But that comprehensive, comparative work is exactly what Shekel has given us.' - Erik M. Jensen, Columbia Journal of Tax Law, Vol. 1:262, 2010

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The timing of income recognition in tax law and the time value of money
a comparative study and empirical study
Moshe Shekel.

Published 2009 by Routledge-Cavendish in Abingdon, Oxon, New York, NY .
Written in English.

Table of Contents

The purpose of financial accounting and the concept of prudence
The distinction between income, revenue, and gain
Revenue recognition
Expense recognition
Advances and deposits
Accounting background : summary and comments
General tax values
The time value of money theory
Tax values relevant to the question of timing : summary and comments
The dualistic doctrine and the singular doctrine
The reporting methods
Between GAAP and fiscal accounting : U.K. tax law
Between GAAP and fiscal accounting : U.S. tax law
Between GAAP and fiscal accounting : Israeli tax law
Between GAAP and fiscal accounting : summary and comment
The loan approach and the income approach
Timing of recognition of deposits as 'income' : U.K. tax law
Timing of recognition of deposits as 'income' : U.S. tax law
Timing of recognition of deposits as 'income' : Israeli tax law
Timing of recognition of income from deposits : summary and comments
The deferral approach and the advance approach
Timing of recognition of income from advances : U.K. tax law
Timing of recognition of income from advances : U.S. tax law
Timing of recognition of income from advances : Israeli tax law
Timing of recognition of income from advances : summary and comments
The certainty level question and the time gap question
Timing of deduction of future expenses : U.K.. tax law
Timing of deduction of future expenses : U.S. tax law
Timing of deduction of future expenses : Israeli tax law
Timing of deduction of future expenses : summary and comments
The comparative value taxation model (the C.V.T. model)
The saving of financing costs taxation model (the S.F.C. model)
Selecting one of the two models
Impact on tax revenues.

Classifications

Dewey Decimal Class
343.05/2
Library of Congress
K4464 .S54 2009

The Physical Object

Pagination
p. cm.

ID Numbers

Open Library
OL22658234M
ISBN 10
0415477549
ISBN 13
9780415477543
LC Control Number
2008043875

History Created December 11, 2009 · 4 revisions Download catalog record: RDF / JSON

August 23, 2010 Edited by 194.90.128.137 Edited without comment.
August 23, 2010 Edited by 194.90.128.137 Added new cover
January 29, 2010 Edited by WorkBot add more information to works
December 11, 2009 Created by WorkBot add works page