The timing of income recognition in tax law and the time value of money [electronic resource] / Moshe Shekel.
Publication details: Oxon ; New York, N.Y. : Routledge-Cavendish, 2009.Description: xxxv, 327 pISBN:- 9780203879672
- 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
- Also available in print edition.

Includes bibliographical references (p. [305]-316) and index.
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.
Also available in print edition.
Mode of access: World Wide Web.