Shifting From Accrual to Cash Accounting

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dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-19T00:42:57.000
dc.date.accessioned 2020-06-29T22:53:45Z
dc.date.available 2020-06-29T22:53:45Z
dc.date.embargo 2017-10-30
dc.date.issued 2003-04-04
dc.description.abstract <p>The change in recent years by the Internal Revenue Service relative to allowing a shift from accrual to cash accounting represents a dramatic shift in philosophy In its latest pronouncement, the Internal Revenue Service has indicated that it will exercise its discretion to except a qualifying small business taxpayer from the requirements to use an accrual method of accounting and has published procedures for obtaining an automatic consent to change to the cash method of accounting.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol14/iss7/1/
dc.identifier.articleid 1675
dc.identifier.contextkey 10971804
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol14/iss7/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3152
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol14/iss7/1/AgLawDigest_v14n07_01.pdf|||Fri Jan 14 17:49:35 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Shifting From Accrual to Cash Accounting
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication 4c1e833e-d71e-4b2b-9d64-0c3391648555
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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