A change in accounting method from cash to accrual: new revenue procedures use incentives to encourage voluntary compliance.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on February 1, 1993. The length of the article is 6271 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The Tax Reform Act of 1986 was a step towards forcing the use of the accrual accounting method instead of the cash basis accounting method. Those using cash accounting are advised to convert voluntarily while they may still do so to their advantage. The issues of conflicts between tax law and accounting principles, benefits and drawbacks of voluntary or required change and incentives to seek a change in method under three Revenue Procedures are presented.

Citation Details
Title: A change in accounting method from cash to accrual: new revenue procedures use incentives to encourage voluntary compliance.
Author: Sally A. Wahrmann
Publication:The Tax Adviser (Magazine/Journal)
Date: February 1, 1993
Publisher: American Institute of CPA's
Volume: 24 Issue: n2 Page: 106(10)

Distributed by Thomson Gale