Open AccessJust Enough: Substantial Performance, Ministerial Acts, and the All Events Tests for Income and Expense Accruals
Author(s) -
Glenn Walberg
Publication year - 2022
Publication title -
florida tax review
Language(s) - English
Resource type - Journals
eISSN - 2476-1699
pISSN - 1066-3487
DOI - 10.5744/ftr.2010.10672
Subject(s) - taxpayer , accrual , invoice , business , liability , payment , actuarial science , service (business) , accounting , economics , finance , marketing , earnings , macroeconomics