The timing of income recognition in tax law and the time value of money a comparative study and empirical study
| Formato: | Libro electrónico |
|---|---|
| Idioma: | Inglés |
| Materias: | |
| Acceso en línea: | Acceso restringido con credenciales, usuarios UPSA |
| Ver en Biblioteca de la Universidad Pontificia de Salamanca: | https://koha.upsa.es/cgi-bin/koha/opac-detail.pl?biblionumber=724705 |
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Tabla de Contenidos:
- 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.
