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Browse Accrual basis accounting topic


1-111 out of 111 article(s)
Title Author Type Date Words
Income recognition changes for accrual-method taxpayers. O'Connor, Colleen M.; Messner, Karen S. Jun 1, 2019 621
THE LONG VIEW OF STATE BUDGETING: Accrual accounting is a big-picture way of ensuring state governments are living within their means. Lays, Julie Jan 1, 2019 1340
Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency. Kartiko, Sigit Wahyu; Rossieta, Hilda; Martani, Dwi; Wahyuni, Trisacti Report Oct 1, 2018 12713
Deducting deferred bonuses: Numerous rules and restrictions govern the timing of the deductibility of bonuses that are accrued in one year and paid in another. Ellentuck, Albert B. May 1, 2018 2474
Long-term contracts and AMT: Some construction contractors may miss making a crucial adjustment. Swilley, Wayne Dec 1, 2017 1480
Not-for-profit entities and the new revenue recognition standard. Turpen, Richard A. Apr 1, 2017 4443
Giant Eagle and economic performance under sec. 461(h). Brunetti, Frank L.; Skarbnik, John H. Apr 1, 2017 6269
Sec. 467 leases and proper structuring for deferral purposes. Sobochan, David Aug 1, 2016 1490
Potential expiration is not an event. Beavers, James A. Jul 1, 2016 1506
The new revenue recognition standard: an illustration of the implications for 'Ordinary' companies. Schmutte, James; Duncan, James R. Jan 1, 2016 4736
The sec. 461 all-events test: timing for deducting accrued warranty claims. Kinkaid, Amy I.; Federanich, Charles E. Dec 1, 2015 2328
Financial governance structures and practices in Canadian governments. Pollanen, Raili M. Report Sep 22, 2015 6769
Earnings management and privatisations: evidence from Pakistan. Iqbal, Abdullah Muhammad; Khan, Iram; Ahmed, Zeeshan Jun 22, 2015 8710
Investigation of relationship between accounting conservatism and real earnings management and accrual earning management in firms listed in Tehran stock exchange. Babazadeh, Somayeh; Salteh, Heydar Mohammadzadeh Report Nov 1, 2014 5962
Relationship between the growth rate of the companies and the pricing of accruals using Modified Jones Model. Lotfi, Zahra; Zadeh, Bagher Shams Report Nov 1, 2014 4678
The relationship between ownership structure and accruals of the firms listed on the Tehran stock exchange. Farimani, Alireza; Yazdi, Ali Fazel Report Oct 1, 2014 6242
Revenue recognition: are you ready for new principles-based rules? Harden, Stu Jun 1, 2014 1567
Accruals and real earnings management around debt covenant violations. W. Chamberlain, Trevor; R. Butt, Umar; Sarkar, Sudipto Report Feb 1, 2014 884
Accruals, Errors-in-variables, and Tobin's q. Calmes, Christian; Cormier, Denis; Racicot, Francois-Eric; Theoret, Raymond Report Jun 1, 2013 1022
Using the basic accounting equation to help students understand differences between the cash basis and accrual basis. VanZante, Neal Jan 1, 2013 2465
Back to basics: proposed framework for SMEs geared for reliability and simplicity. Tysiac, Ken Nov 1, 2012 1877
Corporation cannot deduct California business privilege tax in year paid. Nov 1, 2012 397
Nonaccrual-experience book safe-harbor method. Van Leuven, Mary Jun 1, 2012 1622
Recurring-item exception: can economic performance be accelerated? Van Leuven, Mary Jun 1, 2012 2101
Timing of deduction for bonus accruals under pooled arrangements. Villella, Cody; Tucker, Natalie Apr 1, 2012 1542
Disallowed deduction equals change in accounting method. Reichert, Charles J. Feb 1, 2012 612
IRS provides planning opportunity for accrued bonuses. Milazzo, Michael R. Jan 1, 2012 849
Earnings management and the post-earnings announcement drift. Louis, Henock; Sun, Amy X. Report Sep 22, 2011 17335
Supreme Court won't review Textron. Aug 1, 2010 408
Case studies for book-tax differences in the classroom. Hennig, Cherie J.; Raabe, William A.; Everett, John O. Aug 1, 2010 3800
Deducting deficiency interest expense in the proper tax year. Zaleski, Andy; Grubbs, Ashley May 1, 2010 1278
Deduction for bonuses deferred due to employment contingency. Chou, Yuan May 1, 2010 1411
Accounting changes in the public sector in Estonia/Apskaitos pokyciai estijos viesajame sektoriuje. Tikk, Juta Report Mar 1, 2010 5708
Bonuses ruled deductible in year paid. Beavers, James A. Feb 1, 2010 690
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
Chapter 4: End of year accounting procedures. Jan 1, 2008 15789
The impact of the response measure used for financial distress on results concerning the predictive usefulness of accounting information. Ward, Terry J. Sep 1, 2007 9092
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
The brief career of Carly Hennessey: a look at the economics of pop music. Fern, Richard H. Case study Jul 1, 2004 5034
Accrual of tax refunds. Packard, Pamela May 1, 2003 696
Customer disputes and accrual of income. O'Driscoll, David Mar 1, 2003 892
Accrued earnings and growth: implications for future profitability and market mispricing. Fairfield, Patricia M.; Whisenant, J. Scott; Yohn, Teri Lombardi Jan 1, 2003 9473
The quality of accruals and earnings: the role of accrual estimation errors. Dechow, Patricia M.; Dichev, Ilia D. Dec 1, 2002 12752
Discussion of the quality of accruals and earnings: the role of accrual estimation errors. McNichols, Maureen F. Dec 1, 2002 4717
Current developments. Burton, Hughlene Oct 1, 2002 2526
Insider trading, earnings quality, and accrual mispricing. Beneish, Messod D.; Vargus, Mark E. Oct 1, 2002 19403
Accrual budgeting and fiscal consolidation in the EMU. Salinas, F. Javier Apr 1, 2002 9068
The interaction between accrual management and hedging: evidence from oil and gas firms. Pincus, Morton; Rajgopal, Shivaram Statistical Data Included Jan 1, 2002 17677
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
Recent Decisions Clarify Distinctions. Brief Article Aug 1, 2001 145
Inventory: The Search for Parameters. Segal, Mark A. Aug 1, 2001 2311
The Mispricing of Abnormal Accruals. Xie, Hong Statistical Data Included Jul 1, 2001 8932
The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises. DeFond, Mark L.; Park, Chul W. Statistical Data Included Jul 1, 2001 13068
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
Installment Method of Accrual Accounting. Barlas, Stephen May 1, 2000 766
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
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
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
A look at the modified cash basis. Bremser, Wayne G.; Hiltebeitel, Kenneth M. Feb 1, 1992 2300
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

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