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Full-Text Articles in Accounting
It's Just A Game, Or Is It? Real Money, Real Income, And Real Taxes In Virtual Worlds, William D. Terando, Brian E. Mennecke, Diane J. Janvin, William M. Dilla
It's Just A Game, Or Is It? Real Money, Real Income, And Real Taxes In Virtual Worlds, William D. Terando, Brian E. Mennecke, Diane J. Janvin, William M. Dilla
William D. Terando
Virtual worlds like Second Life offer players opportunities to earn real-world income through their activities in the game. It will not be long before governments begin to establish policies and regulations regarding the income generated by players of these game environments. This paper examines the issue of taxes in virtual world games. Two alternative places for recognizing income could be established by regulators: 1) at the point when in-game transactions take place; or 2) when players convert game assets into real-world currency. We argue for realization of income, and therefore taxation, at the exchange. We expect that burdensome policies such …
Are Jct Analyses Of Tax Change Proposals Useful To Individual Taxpayers?, William Terando, R. Gary, M. Boullian
Are Jct Analyses Of Tax Change Proposals Useful To Individual Taxpayers?, William Terando, R. Gary, M. Boullian
William D. Terando
No abstract provided.
The Impact Of Accounting Rule And Economic Differences On The Issuance Of Cash And Share-Puts, William Terando, W. Shaw, R. Gary
The Impact Of Accounting Rule And Economic Differences On The Issuance Of Cash And Share-Puts, William Terando, W. Shaw, R. Gary
William D. Terando
No abstract provided.
Taxation Policy In Virtual Worlds: Issues Raised By Second Life And Other Unstructured Games, William Terando, Brian Mennecke, William Dilla, Diane Janvrin
Taxation Policy In Virtual Worlds: Issues Raised By Second Life And Other Unstructured Games, William Terando, Brian Mennecke, William Dilla, Diane Janvrin
William D. Terando
Valuation And Classification Of Company Issued Cash And Share-Puts, William Terando
Valuation And Classification Of Company Issued Cash And Share-Puts, William Terando
William D. Terando
Valuation And Classification Of Cash And Share-Puts, William Terando, W. Shaw, D. Smith
Valuation And Classification Of Cash And Share-Puts, William Terando, W. Shaw, D. Smith
William D. Terando
No abstract provided.
The Impact Of The Stock-For-Debt Exception On Corporate Bankruptcy Restructurings, William Terando, W. Shaw
The Impact Of The Stock-For-Debt Exception On Corporate Bankruptcy Restructurings, William Terando, W. Shaw
William D. Terando
No abstract provided.