충남대학교 외국학술지지원센터

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The timing of income recognition in tax law and the time value of money

상세정보
자료유형	단행본
개인저자	Shekel, Moshe.
서명/저자사항	The timing of income recognition in tax law and the time value of money/Moshe Shekel.
발행사항	Abingdon,OX ; New York, NY: Routledge-Cavendish, 2009.
형태사항	xxxv, 327 p.; 25 cm.
딸림자료
ISBN	0415477549 (hbk.) 0203879678 (ebk.) 9780203879672 (ebk.) 9780415477543 (hbk.)
서지주기	Includes bibliographical references (p. [305]-316) and index.
내용주기	Introduction -- Accounting background -- Tax values -- Between GAAP and fiscal accounting -- Timing of recognition of income from deposits -- Timing of recognition of income from advances -- Timing of the deduction of future expenses -- Alternative models.
일반주제명	Income tax -- Law and legislation -- United States. Income tax -- Accounting -- Law and legislation -- Great Britain. Income tax -- Accounting -- Law and legislation -- Israel. Income tax -- Law and legislation -- Israel. Income tax -- Law and legislation -- Great Britain. Income tax -- Accounting -- Law and legislation -- United States.
언어	영어