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The timing of income recognition in tax law and the time value of money / Moshe Shekel.

By: Material type: TextTextPublication details: Oxon ; New York, NY : Routledge-Cavendish, 2009.Description: [xxxviii], 327 p. ; 25 cmISBN:
  • 0415477549 (hbk.)
  • 9780415477543 (hbk.)
Subject(s):
Contents:
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.
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Holdings
Item type Current library Home library Collection Shelving location Call number Status Date due Barcode
Open Shelf Open Shelf UMK Kampus Kota UMK Kampus Kota DEFAULT Kampus Kota Open Shelf K4464 .S59 2009 OS (Browse shelf(Opens below)) Available 10052952

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.

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