Moshe Shekel

The Timing of Income Recognition in Tax Law and the Time Value of Money (eBook, PDF)

• Format: PDF

Produktbeschreibung

This book critically examines the various approaches of tax systems in the U.K., the U.S., and Israel, in relation to the timing of the recognition of income and expense for tax purposes, and suggests an innovative new model of timing for tax purposes.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 368
• Erscheinungstermin: 28. Mai 2009
• Englisch
• ISBN-13: 9781134021956
• Artikelnr.: 43070042

Autorenporträt

Dr Moshe Shekel is the founder and senior partner of Shekel and Co. Law

Associates, and also a Lecturer at Tel Aviv University, Israel.

Inhaltsangabe

1. Introduction 2. Accounting Background 3. Tax Values 4. Between GAAP and
Fiscal Accounting 5. Timing of Recognition of Income from Deposits 6.
Timing of Recognition of Income from Advances 7. Timing of the Deduction of
Future Expenses 8. Alternative Models