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Book Cover
E-book
Author Shekel, Moshe

Title The Timing of Income Recognition in Tax Law and the Time Value of Money
Published Hoboken : Taylor & Francis, 2009

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Description 1 online resource (366 pages)
Contents Book Cover; Title; Copyright; Contents; Table of Cases; Table of Legislation; Table of Secondary Legislation; Abstract; Dedication; Acknowledgments; 1 Introduction; 2 Accounting background; 3 Tax values; 4 Between GAAP and fiscal accounting; 5 Timing of recognition of income from deposits; 6 Timing of recognition of income from advances; 7 Timing of the deduction of future expenses; 8 Alternative models; 9 Conclusions; Notes; Bibliography; Index
Summary This book critically examines the various approaches of tax systems in the U.K., the U.S., and Israel, in relation of the timing of the recognition of income and expense for tax purposes, and suggests an innovative new model of timing for tax purposes
Notes Print version record
Subject 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
Income tax -- Accounting -- Law and legislation
Income tax -- Law and legislation
Great Britain
Israel
United States
Form Electronic book
ISBN 9780203879672
0203879678