The timing of income recognition in tax law and the time value of money - Shekel, Moshe; T&F eBooks (Oxon ; New York, N.Y. : Routledge-Cavendish, 2009)
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.
Includes bibliographical references (p. [305]-316) and index.
Also available in print edition.
Mode of access: World Wide Web.
Keywords: 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; Electronic books