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Development stage and emerging companies: Accounting, audit and tax issues
Author(s) -
Horvitz Scott M.
Publication year - 1991
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970020311
Subject(s) - audit , business , accounting , tax planning , finance , tax avoidance , double taxation
In order to properly mange a development stage or emerging company, a corporate finance person should be aware of the various accounting, auditing and tax issues that are relevant to these corporate ventures. This article provides an overview of these issues as well as specific analyses of certain transactions that are common to development stage and emerging companies.