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[null,"1.","Record Nr.",null,"UNINA9910454718703321"]
[null,null,"Autore",null,"Shekel Moshe"]
[null,null,"Titolo",null,"The timing of income recognition in tax law and the time value of money / / Moshe Shekel"]
[null,null,"Pubbl/distr/stampa",null,"Oxon ; ; New York, N.Y. : , : Routledge-Cavendish, , 2009"]
[null,null,"ISBN",null,"1-134-02195-X"]
[{"$nulls":4},"1-134-02194-1"]
[{"$nulls":4},"1-282-37325-0"]
[{"$nulls":4},"9786612373251"]
[{"$nulls":4},"0-203-87967-8"]
[null,null,"Descrizione fisica",null,"1 online resource (366 p.)"]
[null,null,"Disciplina",null,"343.05/2"]
[null,null,"Soggetti",null,"Income tax - Law and legislation - Great Britain"]
[{"$nulls":4},"Income tax - Law and legislation - United States"]
[{"$nulls":4},"Income tax - Law and legislation - Israel"]
[{"$nulls":4},"Income tax - Accounting - Law and legislation - Great Britain"]
[{"$nulls":4},"Income tax - Accounting - Law and legislation - United States"]
[{"$nulls":4},"Income tax - Accounting - Law and legislation - Israel"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"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 "]
[{"$nulls":4},"deferral approach and the advance approach -- Timing of recognition of income from advances : U.K. tax law -- Timing of recognition of income from advances : U.S. tax law -- Timing of recognition of income from advances : Israeli tax law -- Timing of recognition of income from advances : summary and comments -- The certainty level question and the time gap question -- Timing of deduction of future expenses : U.K.. tax law -- Timing of deduction of future expenses : U.S. tax law -- Timing of deduction of future expenses : Israeli tax law -- Timing of deduction of future expenses : summary and comments -- The comparative value taxation model (the C.V.T. model) -- The saving of financing costs taxation model (the S.F.C. model) -- Selecting one of the two models -- Impact on tax revenues."]
[null,null,null,"Sommario/riassunto","Time itself creates advantages and disadvantages in the field of taxation. The timing of the recognition of income and expenses for tax purposes has two main implications: firstly, for the timing of the collection of tax, and secondly, for the question of quantification, i.e., how to ensure that the difference between the timing of the recognition of income or expenses, as opposed to the respective dates on which the amounts are actually received or paid, does not distort the determination of the amount of chargeable income.The time component is a weapon in the confrontation between"]
[null,"2.","Record Nr.",null,"UNINA9910168751803321"]
[null,null,"Autore",null,"Bellemin-Noël Jean"]
[null,null,"Titolo",null,"Voix, Traces, Avènement : L'écriture et son sujet / / Alain Goulet"]
[null,null,"Pubbl/distr/stampa",null,"Caen, : Presses universitaires de Caen, 2016"]
[null,null,"ISBN",null,"2-84133-798-7"]
[null,null,"Descrizione fisica",null,"1 online resource (229 p.)"]
[null,null,"Soggetti",null,"Literature (General)"]
[{"$nulls":4},"intertextualité"]
[{"$nulls":4},"critique"]
[{"$nulls":4},"littérature française"]
[{"$nulls":4},"écriture"]
[null,null,"Lingua di pubblicazione",null,"Francese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Sommario/riassunto","« Voix, traces, avènement » : ce sont les trois voies d'approche du sujet de l'écriture, notion fondamentale, complexe et ambiguë que les différentes contributions du volume discutent, illustrent, et s'efforcent de préciser.  Le sujet de l'écriture – au-delà ou en deçà du Moi de celui qui dit « je » –, c'est celui qui s'investit dans un texte, se dit par son énonciation, prend forme par sa ou ses voix, se constitue par le travail des mots, trace le sillage par lequel il advient. Présence qui fait advenir le texte et qui advient par lui et en lui, le « sujet de l'écriture » se manifeste comme « voix » (« C'est une question de voix, […] comme si c'était ma voix à moi, disant des mots à moi », écrit « l'Innommable » de Beckett) ; par ses « traces » intratextuelles ; et comme « avènement » sensible d'un sujet qui s'énonce, se constitue dans l'acte même d'énoncer.  C'est donc une virtualité et un procès qui ne cesse de se remettre en jeu à chaque lecture. Comme l'affirme Henri Meschonnic, « c'est par le langage qu'un sujet advient comme sujet, c'est poétiquement qu'est sujet celui par qui un autre est sujet »."]