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Cash or Accrual ?
Oleh:
Jennings, Robert
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 191 no. 5 (2001)
,
page 37-40.
Topik:
cash
;
cash
;
accrual
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.12
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
With the release of revenue procedure 2000 - 22, the IRS provided small businesses with much needed guidance on choosing or changing their accounting methods for tax purposes. This article summarizes the rules that apply when businesses must pick an accounting method and examines some of the other factors that influence their decision.
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