The timing of income recognition in tax law and the time value of money : a comparative study and empirical study / / Moshe Shekel.
Saved in:
: | |
---|---|
TeilnehmendeR: | |
Year of Publication: | 2009 |
Language: | English |
Online Access: | |
Physical Description: | xxxv, 327 p. |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
500435646 |
---|---|
ctrlnum |
(MiAaPQ)500435646 (Au-PeEL)EBL435646 (CaPaEBR)ebr10313093 (CaONFJC)MIL237325 (OCoLC)437125221 |
collection |
bib_alma |
record_format |
marc |
spelling |
Shekel, Moshe. The timing of income recognition in tax law and the time value of money [electronic resource] : a comparative study and empirical study / Moshe Shekel. Abingdon, Oxon ; New York : Routledge-Cavendish, 2009. xxxv, 327 p. Includes bibliographical references and index. 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. Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. 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. ProQuest (Firm) https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=435646 Click to View |
language |
English |
format |
Electronic eBook |
author |
Shekel, Moshe. |
spellingShingle |
Shekel, Moshe. The timing of income recognition in tax law and the time value of money a comparative study and empirical study / 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. |
author_facet |
Shekel, Moshe. ProQuest (Firm) ProQuest (Firm) |
author_variant |
m s ms |
author2 |
ProQuest (Firm) |
author2_role |
TeilnehmendeR |
author_corporate |
ProQuest (Firm) |
author_sort |
Shekel, Moshe. |
title |
The timing of income recognition in tax law and the time value of money a comparative study and empirical study / |
title_sub |
a comparative study and empirical study / |
title_full |
The timing of income recognition in tax law and the time value of money [electronic resource] : a comparative study and empirical study / Moshe Shekel. |
title_fullStr |
The timing of income recognition in tax law and the time value of money [electronic resource] : a comparative study and empirical study / Moshe Shekel. |
title_full_unstemmed |
The timing of income recognition in tax law and the time value of money [electronic resource] : a comparative study and empirical study / Moshe Shekel. |
title_auth |
The timing of income recognition in tax law and the time value of money a comparative study and empirical study / |
title_new |
The timing of income recognition in tax law and the time value of money |
title_sort |
the timing of income recognition in tax law and the time value of money a comparative study and empirical study / |
publisher |
Routledge-Cavendish, |
publishDate |
2009 |
physical |
xxxv, 327 p. |
contents |
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. |
isbn |
9780203879672 (electronic bk.) 0203879672 (electronic bk.) |
callnumber-first |
K - Law |
callnumber-subject |
K - General Law |
callnumber-label |
K4464 |
callnumber-sort |
K 44464 S54 42009 |
genre |
Electronic books. |
genre_facet |
Electronic books. |
geographic_facet |
Great Britain. United States. Israel. |
url |
https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=435646 |
illustrated |
Not Illustrated |
dewey-hundreds |
300 - Social sciences |
dewey-tens |
340 - Law |
dewey-ones |
343 - Military, tax, trade & industrial law |
dewey-full |
343.05/2 |
dewey-sort |
3343.05 12 |
dewey-raw |
343.05/2 |
dewey-search |
343.05/2 |
oclc_num |
437125221 |
work_keys_str_mv |
AT shekelmoshe thetimingofincomerecognitionintaxlawandthetimevalueofmoneyacomparativestudyandempiricalstudy AT proquestfirm thetimingofincomerecognitionintaxlawandthetimevalueofmoneyacomparativestudyandempiricalstudy AT shekelmoshe timingofincomerecognitionintaxlawandthetimevalueofmoneyacomparativestudyandempiricalstudy AT proquestfirm timingofincomerecognitionintaxlawandthetimevalueofmoneyacomparativestudyandempiricalstudy |
status_str |
n |
ids_txt_mv |
(MiAaPQ)500435646 (Au-PeEL)EBL435646 (CaPaEBR)ebr10313093 (CaONFJC)MIL237325 (OCoLC)437125221 |
is_hierarchy_title |
The timing of income recognition in tax law and the time value of money a comparative study and empirical study / |
author2_original_writing_str_mv |
noLinkedField |
_version_ |
1792330690628419584 |
fullrecord |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03567nam a2200445 a 4500</leader><controlfield tag="001">500435646</controlfield><controlfield tag="003">MiAaPQ</controlfield><controlfield tag="005">20200520144314.0</controlfield><controlfield tag="006">m o d | </controlfield><controlfield tag="007">cr cn|||||||||</controlfield><controlfield tag="008">081020s2009 enk sb 001 0 eng d</controlfield><datafield tag="010" ind1=" " ind2=" "><subfield code="z"> 2008043875</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9780415477543 (hbk)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">0415477549 (hbk)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780203879672 (electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0203879672 (electronic bk.)</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(MiAaPQ)500435646</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(Au-PeEL)EBL435646</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(CaPaEBR)ebr10313093</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(CaONFJC)MIL237325</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)437125221</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">MiAaPQ</subfield><subfield code="c">MiAaPQ</subfield><subfield code="d">MiAaPQ</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">K4464</subfield><subfield code="b">.S54 2009</subfield></datafield><datafield tag="082" ind1="0" ind2="4"><subfield code="a">343.05/2</subfield><subfield code="2">22</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Shekel, Moshe.</subfield></datafield><datafield tag="245" ind1="1" ind2="4"><subfield code="a">The timing of income recognition in tax law and the time value of money</subfield><subfield code="h">[electronic resource] :</subfield><subfield code="b">a comparative study and empirical study /</subfield><subfield code="c">Moshe Shekel.</subfield></datafield><datafield tag="260" ind1=" " ind2=" "><subfield code="a">Abingdon, Oxon ;</subfield><subfield code="a">New York :</subfield><subfield code="b">Routledge-Cavendish,</subfield><subfield code="c">2009.</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">xxxv, 327 p.</subfield></datafield><datafield tag="504" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references and index.</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="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.</subfield></datafield><datafield tag="533" ind1=" " ind2=" "><subfield code="a">Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Income tax</subfield><subfield code="x">Law and legislation</subfield><subfield code="z">Great Britain.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Income tax</subfield><subfield code="x">Law and legislation</subfield><subfield code="z">United States.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Income tax</subfield><subfield code="x">Law and legislation</subfield><subfield code="z">Israel.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Income tax</subfield><subfield code="x">Accounting</subfield><subfield code="x">Law and legislation</subfield><subfield code="z">Great Britain.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Income tax</subfield><subfield code="x">Accounting</subfield><subfield code="x">Law and legislation</subfield><subfield code="z">United States.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Income tax</subfield><subfield code="x">Accounting</subfield><subfield code="x">Law and legislation</subfield><subfield code="z">Israel.</subfield></datafield><datafield tag="655" ind1=" " ind2="4"><subfield code="a">Electronic books.</subfield></datafield><datafield tag="710" ind1="2" ind2=" "><subfield code="a">ProQuest (Firm)</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=435646</subfield><subfield code="z">Click to View</subfield></datafield></record></collection> |