Beschreibung:
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.
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