| LEADER |
03514nam a2200409 a 4500 |
| 001 |
ELB151971 |
| 003 |
FINmELB |
| 005 |
202205230193357.0 |
| 006 |
m o d | |
| 007 |
cr cn||||||||| |
| 008 |
081020s2009 enk sb 001 0 eng d |
| 010 |
|
|
|z 2008043875
|
| 020 |
|
|
|z 9780415477543 (hbk)
|
| 020 |
|
|
|z 0415477549 (hbk)
|
| 020 |
|
|
|z 9780203879672 (ebk)
|
| 020 |
|
|
|z 0203879672 (ebk)
|
| 035 |
|
|
|a (OCoLC)1287176536
|
| 040 |
|
|
|a FINmELB
|c FINmELB
|d FINmELB
|
| 050 |
|
4 |
|a K4464
|b .S54 2009
|
| 082 |
0 |
4 |
|a 343.05/2
|2 22
|
| 100 |
1 |
|
|a Shekel, Moshe.
|
| 245 |
1 |
4 |
|a The timing of income recognition in tax law and the time value of money
|h [electronic resource] :
|b a comparative study and empirical study /
|c Moshe Shekel.
|
| 260 |
|
|
|a Abingdon, Oxon ;
|a New York :
|b Routledge-Cavendish,
|c 2009.
|
| 300 |
|
|
|a xxxv, 327 p.
|
| 504 |
|
|
|a Includes bibliographical references and index.
|
| 505 |
0 |
|
|a 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.
|
| 588 |
|
|
|a Description based on metadata supplied by the publisher and other sources.
|
| 590 |
|
|
|a Electronic reproduction. Santa Fe, Arg.: elibro, 2020. Available via World Wide Web. Access may be limited to eLibro affiliated libraries.
|
| 650 |
|
0 |
|a Income tax
|x Law and legislation
|z Great Britain.
|
| 650 |
|
0 |
|a Income tax
|x Law and legislation
|z United States.
|
| 650 |
|
0 |
|a Income tax
|x Law and legislation
|z Israel.
|
| 650 |
|
0 |
|a Income tax
|x Accounting
|x Law and legislation
|z Great Britain.
|
| 650 |
|
0 |
|a Income tax
|x Accounting
|x Law and legislation
|z United States.
|
| 650 |
|
0 |
|a Income tax
|x Accounting
|x Law and legislation
|z Israel.
|
| 655 |
|
4 |
|a Electronic books.
|
| 797 |
2 |
|
|a elibro, Corp.
|
| 856 |
4 |
0 |
|u https://recursos.uloyola.es/login?url=https://accedys.uloyola.es:8443/accedix0/sitios/ebook.php?id=151971
|