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Browse Accrual basis accounting topic

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1-53 out of 53 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 INFLUENCING FACTORS ON THE LEVEL OF ACCRUAL ACCOUNTING ADOPTION: A CONCEPTUAL APPROACH. Aswar, Khoirul; Saidin, Siti Zabedah Report Jun 22, 2018 2554
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
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 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
Revenue recognition: are you ready for new principles-based rules? Harden, Stu Jun 1, 2014 1567
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
Recurring-item exception: can economic performance be accelerated? Van Leuven, Mary Jun 1, 2012 2101
Disallowed deduction equals change in accounting method. Reichert, Charles J. Feb 1, 2012 612
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
Tax accrual workpapers not protected by work-product privilege. Beavers, James Oct 1, 2009 1646
Textron: a still uncertain future for tax accrual workpapers. Hodes, Rochelle L.; Trainer, Corina Jul 1, 2009 835
Accountant workpaper privilege upheld by First Circuit. Nevius, Alistair M. Apr 1, 2009 466
Retailer could not accelerate rebate liability via recurring-item exception. Gantman, Andrew Dec 1, 2008 1346
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
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
Current developments. Burton, Hughlene Oct 1, 2002 2526
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
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
Cash VS. Accrual: The Battle Lines Have Been Drawn. Fein, Rick Brief Article Jun 1, 2000 571
Effect of installment-method repeal on accrual-method S corporations. Josephs, Stuart R. May 1, 2000 703
Installment Method of Accrual Accounting. Barlas, Stephen May 1, 2000 766
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
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
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
Guarantees involving leases for land and buildings, measuring loss accruals by transferors of receivables with recourse and table funding arrangements. Mar 1, 1993 1435
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
Comments on economic performance and the accrual of state and local property taxes, February 27, 1990. Mar 1, 1990 1996

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