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The timing of income recognition in tax law and the time value of money / / Moshe Shekel
| The timing of income recognition in tax law and the time value of money / / Moshe Shekel |
| Autore | Shekel Moshe |
| Pubbl/distr/stampa | Oxon ; ; New York, N.Y. : , : Routledge-Cavendish, , 2009 |
| Descrizione fisica | 1 online resource (366 p.) |
| Disciplina | 343.05/2 |
| Soggetto topico |
Income tax - Law and legislation - Great Britain
Income tax - Law and legislation - United States Income tax - Law and legislation - Israel Income tax - Accounting - Law and legislation - Great Britain Income tax - Accounting - Law and legislation - United States Income tax - Accounting - Law and legislation - Israel |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-134-02195-X
1-134-02194-1 1-282-37325-0 9786612373251 0-203-87967-8 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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. |
| Record Nr. | UNINA-9910454718703321 |
Shekel Moshe
|
||
| Oxon ; ; New York, N.Y. : , : Routledge-Cavendish, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The timing of income recognition in tax law and the time value of money / / Moshe Shekel
| The timing of income recognition in tax law and the time value of money / / Moshe Shekel |
| Autore | Shekel Moshe |
| Pubbl/distr/stampa | Oxon ; ; New York, N.Y. : , : Routledge-Cavendish, , 2009 |
| Descrizione fisica | 1 online resource (366 p.) |
| Disciplina | 343.05/2 |
| Soggetto topico |
Income tax - Law and legislation - Great Britain
Income tax - Law and legislation - United States Income tax - Law and legislation - Israel Income tax - Accounting - Law and legislation - Great Britain Income tax - Accounting - Law and legislation - United States Income tax - Accounting - Law and legislation - Israel |
| ISBN |
1-134-02195-X
1-134-02194-1 1-282-37325-0 9786612373251 0-203-87967-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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. |
| Record Nr. | UNINA-9910777982203321 |
|
Shekel Moshe
|
||
| Oxon ; ; New York, N.Y. : , : Routledge-Cavendish, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||