Table of Contents
Table of Contents
Preface
U.S. Capital Markets and International Accounting Standards: GAAP Versus IFRS
(Raj Gnanarajah)
Cash Versus Accrual Basis of Accounting: An Introduction
(Raj Gnanarajah)
Cash Versus Accrual Accounting: Tax Policy Considerations
(Raj Gnanarajah, Mark P. Keightley)
Bonus Depreciation: Economic and Budgetary Issues
(Jane G. Gravelle)
The Section 179 and Bonus Depreciation Expensing Allowances: Current Law and Issues for the 114th Congress
(Gary Guenther)
Index