Taxation for Decision Makers, 2019 Edition is designed for a one-semester introductory tax course at either the undergraduate or graduate level. It is ideal for an MBA course or any program emphasizing a decision-making approach. This text introduces all tax topics on the CPA exam in only 12 chapters. This text covers basic taxation of all taxable entities: individuals, corporations, S corporations, partnerships, and fiduciary entities, emphasizing a balance between concepts and details. Tax concepts and applications are presented in a clear, concise, student-friendly writing style with sufficient technical detail to provide a foundation for future practice in taxation and consulting while not overwhelming the student with seldom-encountered details.
It is ideal for an MBA course or any program emphasizing a decision-making approach. This text introduces all tax topics on the CPA exam in only 12 chapters.
[LO 9.2] The Timberlake Corporation has an opportunity to sell its manufacturing facility to Carroll Corporation for $4,500,000. The property has a basis of ...
[LO 8.2] The Timberlake Corporation has an opportunity to sell its manufacturing facility to Carroll Corporation for $4,500,000. The property has a basis of ...
This text attempts to convince students that an understanding of taxation is not only relevant but critical to their success in the business world.
This text attempts to convince students that an understanding of taxation is not only relevant but critical to their success in the business world.
The same situation occurs in other countries, as evidenced by revenue recognition breakdowns at Dutch software company Baan NV, Japanese electronics giant NEC, and Dutch grocer Ahold NV. Differences • Under IFRS, revaluation (using fair ...
Decision makers who had that internalized motivation were more likely to take ethical decisions, for example, in our case in terms of paying their taxes (Onu et al. 2018; 2019). On the other hand, extrinsic motivation was found to be ...
The tools outlined may cause decision making to appear relatively easy. In practice, there may be difficulties with the following issues: • collecting data • taxation effects • finance • human resources • goodwill and future ...
Also, under the ordinary legislative procedure, taxation decisions would benefit from concrete input from the European Parliament, ... Towards a more efficient and democratic decision making in EU tax policy, COM(2019) 8 final.
Tax Foundation. Retrieved from http://taxfoundation.org/article/most-americans-dont-itemize-their-tax-returns. Accessed February 4, 2015. Romich, J. L., & Weisner, T. (2000). How families view and use the EITC: Advance payment versus ...