A company reports revenues and expenses on its income statement. Since most companies use accrual accounting, the income statement reveals little about cash flowing into and out of the business. To ...

This technical note examines the use of indirect methods in a taxpayer audit. Indirect methods involve the determination of tax liabilities through an analysis of a taxpayer’s financial affairs ...

Revenues on long-term construction contracts are exceptions to the general rule that revenues should be recorded once earned, meaning that these revenues can be recorded throughout the time periods of ...

Vol. 200, No. 1, ROOT DEMOGRAPHICS AND THEIR EFFICIENCIES IN SUSTAINABLE AGRICULTURE, GRASSLANDS, AND FOREST ECOSYSTEMS (March (I) 1998), pp. 71-89 (19 pages) The relationship of global climate change ...