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Cash Versus Accrual Accounting: Tax Policy Considerations

Authors :
Gnanarajah, Raj
Keightley, Mark P.
Source :
Congressional Research Service (CRS) Reports and Issue Briefs. April, 2015
Publication Year :
2015

Abstract

Updated April 24, 2015 Contents Introduction Cash and Accrual Accounting Legislative History Recent Legislative Proposals Policy Considerations Allow All Small Businesses to Use Cash Accounting Increase the Average Gross Receipts [...]

Subjects

Subjects :
Accrual basis accounting -- Laws, regulations and rules -- Evaluation
Tax policy -- Evaluation
Cash basis accounting -- Laws, regulations and rules -- Evaluation
Government regulation
Government
Tax Reform Act of 1986

Details

Language :
English
Database :
Gale General OneFile
Journal :
Congressional Research Service (CRS) Reports and Issue Briefs
Publication Type :
Report
Accession number :
edsgcl.660685584

Tools

Authors Abstract Subjects Details