书目详细信息
： The timing of income recognition in tax law and the time value of money :
书目信息 机读格式(MARC)
| ISBN： | 9780415477543 (hbk) |
|---|---|
| ISBN： | 0415477549 hbk) |
| 编目源： | DLC DLC |
| 地理区域代码： | e-is--- e-uk--- n-us--- |
| 个人名称： | Shekel, Moshe. |
| 题名： | The timing of income recognition in tax law and the time value of money : a comparative study and empirical study / Moshe Shekel. |
| 索书号： | D912.2/S543E |
| 出版发行项： | Abingdon, Oxon ; New York, NY : Routledge-Cavendish, 2009. |
| 载体形态： | 327 p. 24 cm. |
| 格式化内容附注： | 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. |