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EBC435646 |
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MiAaPQ |
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20200520144314.0 |
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081020s2009 enk sb 001 0 eng d |
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|z 2008043875
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|z 9780415477543 (hbk)
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|z 0415477549 (hbk)
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|a 9780203879672 (electronic bk.)
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|a 0203879672 (electronic bk.)
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|a (MiAaPQ)EBC435646
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|a (Au-PeEL)EBL435646
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|a (CaPaEBR)ebr10313093
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|a (CaONFJC)MIL237325
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|a (OCoLC)437125221
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|a MiAaPQ
|c MiAaPQ
|d MiAaPQ
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|a K4464
|b .S54 2009
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|a 343.05/2
|2 22
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|a Shekel, Moshe.
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|a The timing of income recognition in tax law and the time value of money
|h [electronic resource] :
|b a comparative study and empirical study /
|c Moshe Shekel.
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| 260 |
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|a Abingdon, Oxon ;
|a New York :
|b Routledge-Cavendish,
|c 2009.
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| 300 |
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|a xxxv, 327 p.
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| 504 |
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|a Includes bibliographical references and index.
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| 505 |
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|a 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.
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| 533 |
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|a Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.
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| 650 |
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|a Income tax
|x Law and legislation
|z Great Britain.
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| 650 |
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0 |
|a Income tax
|x Law and legislation
|z United States.
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| 650 |
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0 |
|a Income tax
|x Law and legislation
|z Israel.
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| 650 |
|
0 |
|a Income tax
|x Accounting
|x Law and legislation
|z Great Britain.
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| 650 |
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0 |
|a Income tax
|x Accounting
|x Law and legislation
|z United States.
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| 650 |
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0 |
|a Income tax
|x Accounting
|x Law and legislation
|z Israel.
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| 655 |
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4 |
|a Electronic books.
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| 710 |
2 |
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|a ProQuest (Firm)
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| 856 |
4 |
0 |
|u https://ebookcentral.proquest.com/lib/matrademy/detail.action?docID=435646
|z Click to View
|
