Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Publication
- Publication Type
Articles 1 - 5 of 5
Full-Text Articles in Business
The All Events Test In An Era Of Self-Regulation, Glenn Walberg
The All Events Test In An Era Of Self-Regulation, Glenn Walberg
William & Mary Business Law Review
Accrual-method taxpayers must use the all events tests to account for rights and liabilities under contracts for sales of goods and services. These longstanding tests evolved from transactions that involved relatively straightforward exchanges of goods or services for payments, and the tests currently reflect an expectation that a taxpayer will usually make an accrual when a seller’s performance fixes the contracting parties’ respective right to and liability for payment. Business practices have changed such that many sales now occur in relationships where contracting parties assume, monitor, and enforce process-related obligations, including adoptions of codes of conduct by members of global …
Accounting For Liabilities; Accounting Research Monograph 4, Leonard Lorensen
Accounting For Liabilities; Accounting Research Monograph 4, Leonard Lorensen
Guides, Handbooks and Manuals
No abstract provided.
Illustrations Of Accounting For Innovative Financing Arrangements; Financial Report Survey, 25, Hortense Goodman, Leonard Lorensen
Illustrations Of Accounting For Innovative Financing Arrangements; Financial Report Survey, 25, Hortense Goodman, Leonard Lorensen
Newsletters
No abstract provided.
Illustrations Of Accounting For Debt Under Four Pronouncements : A Survey Of The Application Of Apb Opinion No. 26 And Fasb Statement Nos. 4, 6, And 15; Financial Report Survey, 17, Hortense Goodman, Leonard Lorensen
Illustrations Of Accounting For Debt Under Four Pronouncements : A Survey Of The Application Of Apb Opinion No. 26 And Fasb Statement Nos. 4, 6, And 15; Financial Report Survey, 17, Hortense Goodman, Leonard Lorensen
Newsletters
No abstract provided.
Liabilities, Actual And Contingent, Anonymous
Liabilities, Actual And Contingent, Anonymous
Haskins and Sells Publications
No abstract provided.