The timing of income recognition in tax law and the time value of money : a comparative study and empirical study / / Moshe Shekel.
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Year of Publication: | 2009 |
Language: | English |
Online Access: | |
Physical Description: | xxxv, 327 p. |
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008 | 081020s2009 enk sb 001 0 eng d | ||
010 | |z 2008043875 | ||
020 | |z 9780415477543 (hbk) | ||
020 | |z 0415477549 (hbk) | ||
020 | |a 9780203879672 (electronic bk.) | ||
020 | |a 0203879672 (electronic bk.) | ||
035 | |a (MiAaPQ)500435646 | ||
035 | |a (Au-PeEL)EBL435646 | ||
035 | |a (CaPaEBR)ebr10313093 | ||
035 | |a (CaONFJC)MIL237325 | ||
035 | |a (OCoLC)437125221 | ||
040 | |a MiAaPQ |c MiAaPQ |d MiAaPQ | ||
050 | 4 | |a K4464 |b .S54 2009 | |
082 | 0 | 4 | |a 343.05/2 |2 22 |
100 | 1 | |a Shekel, Moshe. | |
245 | 1 | 4 | |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. |
260 | |a Abingdon, Oxon ; |a New York : |b Routledge-Cavendish, |c 2009. | ||
300 | |a xxxv, 327 p. | ||
504 | |a Includes bibliographical references and index. | ||
505 | 0 | |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. | |
533 | |a Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. | ||
650 | 0 | |a Income tax |x Law and legislation |z Great Britain. | |
650 | 0 | |a Income tax |x Law and legislation |z United States. | |
650 | 0 | |a Income tax |x Law and legislation |z Israel. | |
650 | 0 | |a Income tax |x Accounting |x Law and legislation |z Great Britain. | |
650 | 0 | |a Income tax |x Accounting |x Law and legislation |z United States. | |
650 | 0 | |a Income tax |x Accounting |x Law and legislation |z Israel. | |
655 | 4 | |a Electronic books. | |
710 | 2 | |a ProQuest (Firm) | |
856 | 4 | 0 | |u https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=435646 |z Click to View |