The Timing Of Income Recognition In Tax Law And The Time Value Of Money
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The Timing Of Income Recognition In Tax Law And The Time Value Of Money
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Author : Moshe Shekel
language : en
Publisher: Routledge
Release Date : 2009-05-28
The Timing Of Income Recognition In Tax Law And The Time Value Of Money written by Moshe Shekel and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-05-28 with Business & Economics categories.
Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question of quantification, i.e., how to ensure that the difference between the timing of the recognition of income or expenses, as opposed to the respective dates on which the amounts are actually received or paid, does not distort the determination of the amount of chargeable income. The time component is a weapon in the confrontation between the opposing motivations of the taxpayers and the tax authorities. In any given fiscal year, taxpayers seek to present a minimal picture of their chargeable income, by "deferring" the recognition of income or "advancing" the recognition of expenses. As opposed to this, the tax authorities adopt the opposite strategy: maximizing taxable "profit" in any given year. This book critically examines the various approaches that have been adopted in the tax systems in the UK, the US and Israel in relation to the timing of income recognition and expenses for tax purposes. It suggests an innovative tax model that identifies the advantages that arise to the taxpayer as a result of the differences between the timing of the recognition of income and expenses, and the timing of the receipt of the revenue or the payment of a liability, and taxes only that advantage.
The Timing Of Income Recognition In Tax Law And The Time Value Of Money
DOWNLOAD
Author : Moshe Shekel
language : en
Publisher: Routledge
Release Date : 2009-05-28
The Timing Of Income Recognition In Tax Law And The Time Value Of Money written by Moshe Shekel and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-05-28 with Business & Economics categories.
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.
Tax Law Design And Drafting Volume 1
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Author : Mr.Victor Thuronyi
language : en
Publisher: International Monetary Fund
Release Date : 1996-08-23
Tax Law Design And Drafting Volume 1 written by Mr.Victor Thuronyi and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-08-23 with Business & Economics categories.
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Financial Instruments
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Author : International Accounting Standards Committee
language : en
Publisher:
Release Date : 1998
Financial Instruments written by International Accounting Standards Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Accounting categories.
Estimates Of Federal Tax Expenditures
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Author : United States. Department of the Treasury
language : en
Publisher:
Release Date : 1975
Estimates Of Federal Tax Expenditures written by United States. Department of the Treasury and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Revenue categories.
General Explanation Of The Tax Reform Act Of 1986
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Author :
language : en
Publisher:
Release Date : 1987
General Explanation Of The Tax Reform Act Of 1986 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Income tax categories.
General Explanation Of The Tax Reform Act Of 1986
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Author : United States. Congress. Joint Committee on Taxation
language : en
Publisher:
Release Date : 1987
General Explanation Of The Tax Reform Act Of 1986 written by United States. Congress. Joint Committee on Taxation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Income tax categories.
Timing And Measurement Of Taxpayer Deductions For Obligations To Be Paid In The Future
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Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
language : en
Publisher:
Release Date : 1984
Timing And Measurement Of Taxpayer Deductions For Obligations To Be Paid In The Future written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Tax accounting categories.
Wiley Cpaexcel Exam Review Spring 2014 Study Guide
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Author : O. Ray Whittington
language : en
Publisher: John Wiley & Sons
Release Date : 2014-05-29
Wiley Cpaexcel Exam Review Spring 2014 Study Guide written by O. Ray Whittington and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-05-29 with Study Aids categories.
The world's most effective CPA exam prep system – Regulation module Wiley CPAexcel Exam Review is the world's most trusted study guide for the Certified Public Accountant's exam – complete, comprehensive, and updated to align with the latest exam content. With 2,800 practice questions and solutions across four volumes, the unique modular format helps you organize your study program, zeroing in on areas that need work. This volume, Regulation, contains all current AICPA content requirements, providing total coverage of this section of the exam. You get the detailed outlines and study tips, simulation and multiple choice questions, and skill-building problems that have made this guide the most effective CPA prep system for over thirty years. The uniform CPA exam is updated annually to include new laws, regulations, and guidelines, so it's important that your study guide be up to date as well. Wiley CPAexcel Exam Review is updated annually to reflect the latest version of the exam, and is the number-one bestselling CPA study guide in the world because it provides full, comprehensive coverage of all exam content, and more practice questions than any other guide – many of which are taken directly from past exams. The unique format allows you to: Identify, target, and master problem areas section by section Learn how to logically build your knowledge stores for better recall Practice with thousands of sample questions taken from past exams Review all exam content, including the newest guidelines and regulations No one wants surprises on exam day, and thorough preparation is the key to successful performance. Whether you're embarking on a new study program, or just need a quick refresher before the exam, Wiley CPAexcel Exam Review is proven to be the most current, complete, comprehensive prep you can get.
Wiley Cpaexcel Exam Review 2016 Study Guide January
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Author : O. Ray Whittington
language : en
Publisher: John Wiley & Sons
Release Date : 2015-12-14
Wiley Cpaexcel Exam Review 2016 Study Guide January written by O. Ray Whittington and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-12-14 with Study Aids categories.
The Wiley CPAexcel Study Guides have helped over a half million candidates pass the CPA Exam. This volume contains all current AICPA content requirements in Regulation (REG). The comprehensive four-volume paperback set (AUD, BEC, FAR, REG) reviews all four parts of the CPA Exam. With 3,800 multiple-choice questions. The CPA study guides provide the detailed information candidates need to master or reinforce tough topic areas. The content is separated into 48 modules. Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts. Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the complete set (AUD, BEC, FAR, REG). Guidelines, pointers, and tips show how to build knowledge in a logical and reinforcing way. Arms test-takers with detailed text explanations and skill-building problems to help candidates identify, focus on, and master the specific topics that may need additional reinforcement. Available in print format.