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 StatesImplementing 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.
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.
Income Averaging
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Income averaging
Languages : en
Pages : 8
Book Description
Income Tax Treatment of Cooperatives: Handling of losses
Author: Donald A. FrederickPublisher:
ISBN:
Category : Agricultural industries
Languages : en
Pages : 108
Book Description
Uniform System of Accounts (USOA)
Author: U.S. Tax Guide for Aliens
Author: Accounting for Income Taxes
Author: John R. GrahamPublisher: Now Pub
ISBN: 9781601986122
Category : Business & Economics
Languages : en
Pages : 176
Book Description
Accounting for Income Taxes is the most comprehensive review of AFIT research. It is designed both to introduce new scholars to this field and to encourage active researchers to expand frontiers related to accounting for income taxes. Accounting for Income Taxes includes both a primer about the rules governing AFIT (Sections 3-4) and a review of the scholarly studies in the field (Sections 5-8). The primer uses accessible examples and clear language to express essential AFIT rules and institutional features. Section 3 reviews the basic rules and institutional details governing AFIT. Section 4 discusses ways that researchers, policymakers, and other interested parties can use the tax information in financial statements to better approximate information in the tax return. The second half of the monograph reviews the extant scholarly studies by splitting the research literature into four topics: earnings management, the association between book-tax differences and earnings characteristics, the equity market pricing of information in the tax accounts, and book-tax conformity. Section 5 focuses on the use of the tax accounts to manage earnings through the valuation allowance, the income tax contingency, and permanently reinvested foreign earnings. Section 6 discusses the association between book-tax differences and earnings characteristics, namely earnings growth and earnings persistence. Section 7 explores how tax information is reflected in share prices. Section 8 reviews the increased alignment of accounting for book purposes and tax purposes. The remainder of the paper focuses on topics of general interest in the economics and econometric literatures. Section 9 highlights some issues of general importance including a theoretical framework to interpret and guide empirical AFIT studies, the disaggregated components of book-tax differences and research opportunities as the U.S. moves toward International Financial Reporting Standards (IFRS). Section 10 discusses econometric weaknesses that are common in AFIT research and proposes ways to mitigate their deleterious effects.