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0 (hodnocen0 x )

EB

ONLINE

Abingdon, Oxon ; New York : Routledge-Cavendish, 2009

1 online resource (xxxv, 327 p.)

ISBN 0203879672 (electronic bk.)

ISBN 9780203879672 (electronic bk.)

ISBN 0415477549 (hbk)

ISBN 9780415477543 (hbk)

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

001706221

full

(Au-PeEL)EBL435646

(CaONFJC)MIL237325

(CaPaEBR)ebr10313093

(MiAaPQ)EBC435646

(OCoLC)437125221