The Resource Timing and income taxation : the principles of income measurement for tax purposes
Timing and income taxation : the principles of income measurement for tax purposes
Resource Information
The item Timing and income taxation : the principles of income measurement for tax purposes represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Timing and income taxation : the principles of income measurement for tax purposes represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- When are revenue and expenses recognised for income tax purposes? That is the fundamental question that this book analyzes. The rules governing the timing of the recognition of revenue and expenses are critical to the computation of income and Canadian tax payable. Yet those rules are a complicated hodgepodge of statutory rules, accounting standards, case-law principles, and administrative practices. The authors of this book aim to eliminate the confusion and illuminate the current state of the law in this important area. Drawing on their extensive knowledge, research, and experience, they explore a broad range of timing issues, including the evolution of statutory provisions and the jurisprudence, and provide a comprehensive analysis of the legislation, the case law, and administrative practices governing the timing of income inclusions and deductions
- Language
- eng
- Edition
- 2nd ed.
- Extent
- xviii, 696 p.
- Isbn
- 9780888082749
- Label
- Timing and income taxation : the principles of income measurement for tax purposes
- Title
- Timing and income taxation : the principles of income measurement for tax purposes
- Language
- eng
- Summary
- When are revenue and expenses recognised for income tax purposes? That is the fundamental question that this book analyzes. The rules governing the timing of the recognition of revenue and expenses are critical to the computation of income and Canadian tax payable. Yet those rules are a complicated hodgepodge of statutory rules, accounting standards, case-law principles, and administrative practices. The authors of this book aim to eliminate the confusion and illuminate the current state of the law in this important area. Drawing on their extensive knowledge, research, and experience, they explore a broad range of timing issues, including the evolution of statutory provisions and the jurisprudence, and provide a comprehensive analysis of the legislation, the case law, and administrative practices governing the timing of income inclusions and deductions
- http://bibfra.me/vocab/lite/collectionName
- Timing and income taxation
- http://library.link/vocab/creatorName
- Arnold, B.J.
- Geographic coverage
- North America
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- income tax
- corporate income tax
- individual income tax
- accounting
- deductions
- profits
- foreign currency
- Label
- Timing and income taxation : the principles of income measurement for tax purposes
- Edition
- 2nd ed.
- Extent
- xviii, 696 p.
- Isbn
- 9780888082749
- Label
- Timing and income taxation : the principles of income measurement for tax purposes
- Edition
- 2nd ed.
- Extent
- xviii, 696 p.
- Isbn
- 9780888082749
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Timing-and-income-taxation--the-principles-of/InABtC_Cbj0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Timing-and-income-taxation--the-principles-of/InABtC_Cbj0/">Timing and income taxation : the principles of income measurement for tax purposes</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
