The timing of income recognition in tax law and the time value of money : a comparative study and empirical study /

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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Bibliographic Details
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ProQuest (Firm)
Shekel, Moshe.
TeilnehmendeR:
ProQuest (Firm)
Year of Publication:2009
Language:English
Online Access:
Physical Description:xxxv, 327 p.
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Table of 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.

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