Author: Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 112
Book Description
Farmer's Tax Guide
Author: The Accrual of Expense and Revenue Under Income Tax Regulation
Author: Harold Seeley RockPublisher:
ISBN:
Category : Income
Languages : en
Pages : 146
Book Description
United States Code
Author: United StatesEstimates of Federal Tax Expenditures
Author: United States. Congress. Joint Committee on Internal Revenue TaxationPublisher:
ISBN:
Category : Revenue
Languages : en
Pages : 20
Book Description
Tax Law Design and Drafting, Volume 1
Author: Mr.Victor ThuronyiPublisher: International Monetary Fund
ISBN: 9781557755872
Category : Business & Economics
Languages : en
Pages : 534
Book Description
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Implementing Accrual Accounting in the Public Sector
Author: Ms.Suzanne FlynnPublisher: International Monetary Fund
ISBN: 1475521758
Category : Business & Economics
Languages : en
Pages : 59
Book Description
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Income Averaging
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Income averaging
Languages : en
Pages : 8
Book Description
Uniform System of Accounts (USOA)
Author: Income Tax Treatment of Cooperatives: Handling of losses
Author: Donald A. FrederickPublisher:
ISBN:
Category : Agricultural industries
Languages : en
Pages : 108
Book Description
Author: