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

a comparative study and empirical study

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The timing of income recognition in tax law a ...
Moshe Shekel
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Last edited by ImportBot
August 23, 2010 | History

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

a comparative study and empirical study

  • 0 Ratings
  • 0 Want to read
  • 0 Currently reading
  • 0 Have read

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Publish Date
Language
English
Pages
327

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Edition Availability
Cover of: The Timing of Income Recognition in Tax Law and the Time Value of Money
The Timing of Income Recognition in Tax Law and the Time Value of Money
May 02, 2012, Routledge-Cavendish
paperback
Cover of: Timing of Income Recognition in Tax Law and the Time Value of Money
Timing of Income Recognition in Tax Law and the Time Value of Money
2011, Taylor & Francis Group
in English
Cover of: The timing of income recognition in tax law and the time value of money
Cover of: Timing of Income Recognition in Tax Law and the Time Value of Money
Timing of Income Recognition in Tax Law and the Time Value of Money
2009, Taylor & Francis Group
in English
Cover of: Timing of Income Recognition in Tax Law and the Time Value of Money
Timing of Income Recognition in Tax Law and the Time Value of Money
2009, Taylor & Francis Group
in English
Cover of: Timing of Income Recognition in Tax Law and the Time Value of Money
Timing of Income Recognition in Tax Law and the Time Value of Money
2009, Taylor & Francis Group
in English
Cover of: Timing of Income Recognition in Tax Law and the Time Value of Money
Timing of Income Recognition in Tax Law and the Time Value of Money
2009, Taylor & Francis Group
in English
Cover of: Timing of Income Recognition in Tax Law and the Time Value of Money
Timing of Income Recognition in Tax Law and the Time Value of Money
2009, Taylor & Francis Group
in English

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Book Details


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.

Edition Notes

Published in
Abingdon, Oxon, New York, NY

Classifications

Dewey Decimal Class
343.05/2
Library of Congress
K4464 .S54 2009, K4464.S54 2009, K4464 .S59 2009

The Physical Object

Pagination
p. cm.
Number of pages
327

ID Numbers

Open Library
OL22658234M
ISBN 10
0415477549
ISBN 13
9780415477543
LCCN
2008043875
OCLC/WorldCat
244063598

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History

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August 3, 2020 Edited by ImportBot import existing book
August 2, 2020 Edited by ImportBot import existing book
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