Browse Accrual basis accounting topic

Subtopics (12)

• Analysis
• Cases
• Evaluation
• Influence
• Innovations
• Laws, regulations and rules
• Management
• Methods
• Models
• Standards
• Taxation
• Usage

Articles

Title	Author	Type	Date	Words
Tax accrual workpapers not protected by work-product privilege.	Beavers, James		Oct 1, 2009	1646
Method changes within the nonaccrual experience method.	Rempalski, Kristy L.; Hasseltine, Kristy R.		Sep 1, 2009	2132
Textron: a still uncertain future for tax accrual workpapers.	Hodes, Rochelle L.; Trainer, Corina		Jul 1, 2009	835
Tax Court addresses claim of offset against deferred payments.	Hanway, Kurt R.; Vance, Scott W.		Jun 1, 2009	1258
Accountant workpaper privilege upheld by First Circuit.	Nevius, Alistair M.		Apr 1, 2009	466
When is a rebate liability fixed and eligible for the recurring-item exception?	Tucker, Natalie		Apr 1, 2009	1543
Casting doubt on the accrual of interest.	Borghino, Jeff; Cordonnier, Andrew		Feb 1, 2009	1868
Retailer could not accelerate rebate liability via recurring-item exception.	Gantman, Andrew		Dec 1, 2008	1346
Full charge on alternators.	Schnee, Edward J.		Sep 1, 2008	448
When is income recognized under cost-plus contracts?	Fitzpatrick, Cathy		Jun 1, 2008	1464
Options as disguised financings: the demise of an urban tax legend.	Liss, Kevin J.		Mar 22, 2008	19979
The IPO derby: are there consistent losers and winners on this track?	Chan, Konan; Cooney, John W., Jr.; Kim, Joonghyuk; Singh, Ajai K.	Report	Mar 22, 2008	18416
Loan proceeds as income: a response to professor Dodge.	Crane, Charlotte		Jan 1, 2008	8126
Exploring the income tax treatment of borrowing and liabilities, or why the accrual method should be eliminated.	Dodge, Joseph M.		Sep 22, 2006	35075
The effect of accrual periods on an AHYDO.	Weck, L. Casey		Sep 1, 2006	1021
When is a liability a liability?	Reichert, Charles J.		Jul 1, 2006	512
Common Schedule M-1 adjustments.	Hinkley, Rachael		Oct 1, 2005	1965
Taxation of advance payments.	Monroe, Tracy J.		Aug 1, 2004	2257
Accrual of tax refunds.	Packard, Pamela		May 1, 2003	696
Customer disputes and accrual of income.	O'Driscoll, David		Mar 1, 2003	892
Current developments.	Burton, Hughlene		Oct 1, 2002	2526
Fees for future services. (Tax Matters).	Reichert, Charles J.		Dec 1, 2001	616
Accrual-method requirement dropped for some service providers.	Burnett, Sharon		Aug 1, 2001	226
Cash or accrual?	Jennings, Robert		May 1, 2001	1299
Installment method again available for accrual-basis taxpayers.	Laffie, Lesli S.		Apr 1, 2001	669
Congress reinstates installment method for accrual-basis taxpayers.	Sair, Edward A.		Mar 1, 2001	606
Rev. Rul. 2000-43 confirms IRS position denying accrual-basis deduction for S Corporation charitable contributions.	Sair, Edward A.		Mar 1, 2001	566
Tax Court reaches different conclusions on use of cash method.	Ciesar, William W.		Nov 1, 2000	592
Automatic consent to change accounting method available.	Navani, Vinay S.		Sep 1, 2000	605
Cash VS. Accrual: The Battle Lines Have Been Drawn.	Fein, Rick	Brief Article	Jun 1, 2000	571
Do service providers have inventoriable merchandise?	Ossen, Carolyn		Jun 1, 2000	1551
Installment sale reporting for accrual-method taxpayers - gone but not forgotten?	Laffie, Lesli S.		Jun 1, 2000	1043
Effect of installment-method repeal on accrual-method S corporations.	Josephs, Stuart R.		May 1, 2000	703
Taxpayers win round in cash method battle.	Navani, Vinay S.		Apr 1, 2000	537
Congress repeals installment reporting for accrual taxpayers.	Abrams, Howard E.		Mar 1, 2000	858
Trade date determines taxability of commission income.	Press, Israel		Feb 1, 2000	553
Accrual basis vs. cash basis accounting.	Ensman, Richard G., Jr.		Oct 1, 1999	812
Can an accrual-method S corporation elect under Sec. 170(a)(2)?	Orbach, Kenneth N.		Aug 1, 1999	822
Pitfalls and opportunities of automatic accounting method changes.	Gibbs, Paul K.		Jun 1, 1999	1559
Walnut Financial Services Inc. Expands its Factoring Division.			Oct 22, 1998	272
Taxpayer actions required to take advantage of long-awaited interest netting legislation.	Everidge, Kathryn L.		Jul 1, 1998	3578
Reporting commissions.	Willens, Robert	Brief Article	Feb 1, 1997	200
The accrual basis trap.	Person, Stanley	Brief Article	Mar 1, 1996	344
Experience rating your receivables.	Krantz, Kevin M.		Aug 1, 1995	1053
Sec. 467 revisited: payments vs. allocations.	Orbach, Kenneth N.		Sep 1, 1994	1032
Economic performance.	Marucheck, Kris		May 1, 1994	10543
Statutorily mandated changes from cash to accrual.	Connor, Jim		Apr 1, 1994	538
Section 461(d): a code section whose time has gone.	Nissen, Russell C.		Jan 1, 1994	3270
Uncovering the silver lining in FAS 112.	Conway, Ann M.		Sep 1, 1993	2022
Guarantees involving leases for land and buildings, measuring loss accruals by transferors of receivables with recourse and table funding arrangements.			Mar 1, 1993	1435
A change in accounting method from cash to accrual: new revenue procedures use incentives to encourage voluntary compliance.	Wahrmann, Sally A.		Feb 1, 1993	5961
Clients should pay their bills on time or risk deferring the deduction.	Kafka, Stephen G.		Oct 1, 1992	995
Election to ratably accrue property taxes.	Weber, George	Brief Article	Sep 1, 1992	450
The accounting method trap.	Belman, Bruce J.		Aug 1, 1992	585
Accruals to related foreign persons.	Ginty, James A.		Jul 1, 1992	864
Ministerial acts after General Dynamics.	Conjura, Carol		Jun 1, 1992	1531
How the Fortune 500 are dealing with FAS 106.			Jan 1, 1992	1053
Health benefits for retirees - surviving with OPEB.	Akresh, Murray S.		Jan 1, 1991	1613
Comments on economic performance and the accrual of state and local property taxes, February 27, 1990.			Mar 1, 1990	1996
Accounting for postretirement health benefits.	Prober, Larry M.; Sherman, W. Richard		Feb 1, 1990	3525
Inventory.	Born, Bernice Drewyor	column	Jan 1, 1990	655
Financial statements and the FASB retiree health proposal.	Dankner, Harold		Jan 1, 1989	2229