Journal articles: 'Revenue and expense ledger'

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Haris, Lucky Hardiyanti Kartika, Dewa Putu Yudhi Ardiana, and I. Putu Agus Eka Darma Udayana. "Rancang Bangun Sistem Informasi Akuntansi Di Stiki Copy Center." Jurnal Sistem Informasi dan Komputer Terapan Indonesia (JSIKTI) 2, no. 2 (December 31, 2019): 77–88. http://dx.doi.org/10.33173/jsikti.60.

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Abstract STIKI Copy Center is one place of business that provides print, copy, scan and sells office stationery services. Financial reporting process that occurs in STIKI Copy Center is still not in accordance with the financial statements should be and still use Ms.Excel which makes the owner feel difficulty in the process of calculating the current formula. The financial statements made at Ms.Excel can be manipulated by someone or the owner can do inputting with the same data so that it can cause redundancy and can also cause incompatibility of data and data that could be lost or deleted if infected by a virus or accidentally deleted. This research aims to design and build an accounting information system at STIKI Copy Center which begins with the stages of identifying problems, conducting data collection, analyzing system modeling using UML, building systems using the laravel framework and MySQL database. The results of this research are financial applications based website that will process the transaction income and expenses and print reports general ledger, balance sheet, income statement, statement of changes in capital and is also equipped with a revenue graph for each month. From the test results by using black box testing can be seen that the system has been going well as expected

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Anojan, Vickneswaran. "Tax Revenue, Total Expense, Gross Domestic Production and Budget Deficit: A Study in Sri Lanka." Accounting and Finance Research 7, no. 4 (August 25, 2018): 17. http://dx.doi.org/10.5430/afr.v7n4p17.

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The main aim of this study is to find out relationship among tax revenue, total expense, gross domestic production and budget deficit of Sri Lanka from 1990 to 2015. Budget deficit is a vital problem in Sri Lanka. This research mainly considers three independent variables such as tax revenue, total expense and gross domestic production and budget deficit is dependent variable of this research. Data of this study collected from annual report, ministry of finance and central bank reports of Sri Lanka. Descriptive and inferential statistics were performed with the help of SPSS to analyze research data, answer research questions, reach research objectives and test hypothesis in this study. Correlation analysis confirmed that there are positive significant relationship between direct tax revenue and gross domestic production (98.4%), direct tax revenue and budget deficit (98.6%), indirect tax revenue and gross domestic production (99.2%), indirect tax revenue and budget deficit (98.5%), capital expense and gross domestic production (99.3%), capital expense and budget deficit (98.5%), recurrent expense and gross domestic production (98.7%), recurrent expense and budget deficit (99.3%), gross domestic production and budget deficit (97.2%) of Sri Lanka from 1990 to 2015. Regression analysis confirmed that 98.9% of gross domestic production depends on capital expense, recurrent expense, direct tax revenue and indirect tax revenue of the Sri Lanka. Capital expense has significant impact on the gross domestic production of the country (P = 0.024). 99.4% of budget deficit depends on capital expense, recurrent expense, direct tax and indirect tax of Sri Lanka. Further it can be stated that indirect tax revenue and recurrent expense have significant impact on the budget deficit of Sri Lanka (P < 0.05). This study concludes that there is possibility to change budget deficit and gross domestic production through capital expense, recurrent expense, direct tax revenue and indirect tax revenue in Sri Lanka.

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Jordan, John S. "The Revenue and Expense Spreadsheet." AORN Journal 47, no. 6 (June 1988): 1439–47. http://dx.doi.org/10.1016/s0001-2092(07)66320-0.

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Peckol, Loretta L. "Tax Abatements—Revenue or Expense?" Journal of Planning Literature 3, no. 3 (June 1988): 353–64. http://dx.doi.org/10.1177/088541228800300305.

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Shin ho Young and 박희진. "Revenue-Expense Matching and Information Asymmetry." Global Business Administration Review 12, no. 3 (September 2015): 217–39. http://dx.doi.org/10.17092/jibr.2015.12.3.217.

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Moscariello, Nicola, Fabio La Rosa, Francesca Bernini, and Pietro Fera. "Revenue-expense versus asset-liability model." Meditari Accountancy Research 28, no. 2 (February 8, 2020): 277–310. http://dx.doi.org/10.1108/medar-04-2019-0465.

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Purpose The purpose of this study is to analyse the impact of two different financial reporting models (revenue-expense vs asset-liability) on several earnings attributes. Design/methodology/approach The analysis compares the earnings attributes of non-financial private firms using the Italian generally accepted accounting principles (Italian GAAP, based on a revenue-expense model) with those of the Italian non-financial private firms voluntarily adopting the international financial reporting standards (IFRS, based on the asset-liability model). To address major methodological concerns, the research design is based on a single-country analysis and on three different samples as follows: firms voluntarily adopting IFRS; a matched sample of Italian GAAP firms; Italian GAAP firms belonging to the Elite programme, and therefore, comparable to the IFRS adopters in terms of incentives towards financial reporting transparency. Findings The results show that firms reporting under a revenue-expense model are characterized by a stronger revenue-expense matching degree, along with higher earnings’ persistence, earnings’ predictability and conditional conservatism than firms adopting an asset-liability model. In addition, contrary to the expectations, Italian GAAP firms do not present smoother earnings and do not report greater abnormal accruals than IFRS adopters do. Overall, the findings suggest that the switch from a revenue-expense model to an asset-liability model negatively affects several earnings attributes of non-financial private companies, shedding new light on the drawbacks associated with the adoption of the IFRS accounting model. Originality/value This study addresses a theme characterized by sparse research efforts, adding new insights to the debate on the decline in the quality of earnings and on the drawbacks associated with the adoption of the IFRS accounting model.

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Tepperová, Jana, Jan Pavel, and Lenka Láchová. "Impact of Lump Sum Expense Rates on Public Revenue." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, no. 3 (2015): 1023–30. http://dx.doi.org/10.11118/actaun201563031023.

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Lump sum expense has special role within the Czech tax system. As the percentages of the lump sum expense used in the Czech Republic are high compared to other EU countries, they are often criticized as distortive and government searches for ways to limit their use. On the other side, the long-standing role of the lump sum expense in the Czech tax system hinders its decrease. Based on the data from the personal income tax returns of self-employed we analyze the use of the lump sum expense in the Czech Republic over the years 2004 to 2012. Using the same data and controlling for other variables, we estimate the impact of the lump sum expenses’ rates on public revenue (personal income tax, social security and health insurance revenue). According to the results, the higher number of taxpayers using the lump sum expense does not influence the public revenue, but there is negative effect of the average portion of lump sum expense to taxable income on the public revenue.

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Jeon, Kyeong－Min, Young－Zik Shin, and Jeung－Yoon Chang. "CEO’s Overconfidence and Revenue－Expense Matching Levels." Review of Accounting and Policy Studies 24, no. 1 (February 28, 2019): 65–90. http://dx.doi.org/10.21737/raps.2019.02.24.1.65.

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Stubben, Stephen R. "Discretionary Revenues as a Measure of Earnings Management." Accounting Review 85, no. 2 (March 1, 2010): 695–717. http://dx.doi.org/10.2308/accr.2010.85.2.695.

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ABSTRACT: This study examines the ability of revenue and accrual models to detect simulated and actual earnings management. The results indicate that revenue models are less biased, better specified, and more powerful than commonly used accrual models. Using a simulation procedure, I find that revenue models are more likely than accrual models to detect a combination of revenue and expense manipulation. Using a sample of firms subject to SEC enforcement actions for a mix of revenue- and expense-related misstatements, I find that, although revenue models detect manipulation, accrual models do not. These findings provide support for using measures of discretionary revenues to study earnings management.

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Ra, Girye, and Sangbong Park. "Managerial Overconfidence, Revenue-Expense Matching and the Differential Patterns of Expense Recognition." Korean Academic Association of Business Administration 29, no. 10 (October 31, 2016): 1527–47. http://dx.doi.org/10.18032/kaaba.2016.29.10.1527.

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Anojan, V., and B. Nimalathasan. "Comparative Study Between Budgeted and Actual Total Revenue, Total Expenditure of Sri Lanka." International Journal of Accounting and Financial Reporting 8, no. 3 (July 24, 2018): 229. http://dx.doi.org/10.5296/ijafr.v8i3.13585.

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The main aim of this study is to find out mean difference between budgeted total revenue, expenditure and actual total revenue and expenditure of Sri Lanka from 2005 to 2017. Budget deficit is a major problem in Sri Lanka. Budget deficit of the country is increasing in every year. Every country is trying to reduce the budget deficit and it has budget as key controlling tool. If any country is unable to meet its budget for continuous and longer period of time, it will create vital economic problem for that country. According to annual report of Sri Lanka (2017), Sri Lanka had actual total revenue lower than budgeted total revenue as well as Sri Lanka had actual total expenditure lower than budgeted total expenditure. Budgeted revenue and actual revenue were as respectively LKR 1,913,650 and 1,845,017 million. Further budgeted expenditure and actual expenditure were as respectively LKR 2,962,211 and 2,603,105 million. Data of this study has been analyzed by using many statistical tools such as mean, standard deviation and independent samples t-test. The statistical results of this study reveals that there is no significant mean difference between budgeted revenue, expense and actual revenue, expense of Sri Lanka from 2005 to 2017. Sri Lanka had tax revenue, non-tax revenue and total revenue more than budget in 2007. Sri Lanka did not meet the budgeted revenue and expense during 2005 to 2017.

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Saefudin, Udin. "Analisis Rasio Laporan Realisasi Anggaran 2010 Kota Tangerang Selatan." Liquidity 1, no. 1 (July 2, 2018): 42–49. http://dx.doi.org/10.32546/lq.v1i1.153.

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The research aims to know financial ratio District Government of Tangerang Selatan from the budget realization report, there are two financial ratios as analysis. Revenue analysis could count growth revenue and tax. To count financial ratio (district self-ratio, decentralization grade, effectiveness to revenue ratio, efficiency ratio to PAD. And expenditure analysis to know value for money (expenditure growth analysis, Operational expense to total expense, capital expenditure to total expenditure, and expenditure realization to total expenditure).

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Rizun, Peter R. "Subchains: A Technique to Scale Bitcoin and Improve the User Experience." Ledger 1 (December 21, 2016): 38–52. http://dx.doi.org/10.5195/ledger.2016.40.

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Orphan risk for large blocks limits Bitcoin’s transactional capacity while the lack of secure instant transactions restricts its usability. Progress on either front would help spur adoption. This paper considers a technique for using fractional-difficulty blocks (weak blocks) to build subchains bridging adjacent pairs of real blocks. Subchains reduce orphan risk by propagating blocks layer-by-layer over the entire block interval, rather than all at once when the proof-of-work is solved. Each new layer of transactions helps to secure the transactions included in lower layers, even though none of the transactions have been con-firmed in a real block. Miners are incentivized to cooperate building subchains in order to process more transactions per second (thereby claiming more fee revenue) without incur-ring additional orphan risk. The use of subchains also diverts fee revenue towards network hash power rather than dripping it out of the system to pay for orphaned blocks. By nesting subchains, weak block verification times approaching the theoretical limits imposed by speed-of-light constraints would become possible with future technology improvements. As subchains are built on top of the existing Bitcoin protocol, their implementation does not require any changes to Bitcoin’s consensus rules.

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Han Man Yong and 이용택. "Principle of Matching Revenue-Expense and Earning Management." International Business Education Review 11, no. 4 (December 2014): 219–48. http://dx.doi.org/10.17092/jibr.2014.11.4.219.

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Hanh, Hoang Thanh. "What affect accounting net revenue of company? – a case in Vietnam commerce sector." LAPLAGE EM REVISTA 7, no. 2 (June 12, 2021): 645–54. http://dx.doi.org/10.24115/s2446-6220202172961p.645-654.

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In recent years, Vietnam commerce sector have received many impacts from trade war and covid 19 ,we conduct this study in order to figure out what factors affect accounting net revenue of a typical Vietnam company in commerce industry, My Tra Company (MTC). This study mainly use combination of quantitative methods (statistics, calculation formulas) and qualitative methods including synthesis, inductive and explanatory methods. Our study main results show that: for single scatter chart with regression, most of factors have positive correlation with accounting net revenue. Next, Because admin expense has positive correlation with revenue, MTC managers need to control admin expense and increase at acceptable level to boost revenue of the firm. And because sale cost and COGS has positive correlation with net revenue, MTC management need to increase sale and COGS cost rationally to boost revenue. Besides, this study also give out recommendations for enhancing accounting net revenue of the business - My Tra company (MTC) in Vietnam commerce sector.

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Coetzee, Liza (ESM), and Madeleine Stiglingh. "Disabled Child Expense And The South African Revenue Service." International Business & Economics Research Journal (IBER) 13, no. 5 (August 23, 2014): 1149. http://dx.doi.org/10.19030/iber.v13i5.8781.

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As from the 2010 year of assessment, a taxpayer-parent caring for a disabled child can only deduct an expense necessarily incurred and paid in consequence of the childs disability, if it also appears on the South African Revenue Services prescribed list of disability expenses. The aim of the research was to evaluate the completeness of this list. A questionnaire was developed to be used for semi-structured interviews with 20 parents of severely disabled children. These interviews provided real-life examples of expenses which do not appear on the list, but which seem to be necessarily incurred and paid in consequence of the relevant childs disability. It was found that the South African Revenue Service should reconsider the completeness and clarity of the list from the perspective of a parent caring for a severely disabled child.

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Hyun, Jeong-Hoon, and Hyungjin Cho. "Deleveraging and decline in revenue-expense matching over time." Journal of Business Finance & Accounting 45, no. 9-10 (August 1, 2018): 1031–50. http://dx.doi.org/10.1111/jbfa.12343.

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Treviño, Roberto P., Trang Pham, Connie Mobley, Jill Hartstein, Laure El Ghormli, and Thomas Songer. "HEALTHY Study School Food Service Revenue and Expense Report." Journal of School Health 82, no. 9 (August 13, 2012): 417–23. http://dx.doi.org/10.1111/j.1746-1561.2012.00717.x.

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Nguyen, Van Cong, Thi Ngoc Lan Nguyen, Thanh Hang Pham, and Song Hoa Vu. "The Impacts of Selling Expense Structure on Enterprise Growth in Large Enterprises: A Study from Vietnam." Journal of Risk and Financial Management 13, no. 1 (December 28, 2019): 4. http://dx.doi.org/10.3390/jrfm13010004.

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This study intends to examine the impact of selling expense structure on the business growth of 255 Vietnamese large-scale enterprises in three different industries (Consumer Staples, Industrials, and Manufacture) listed on the Vietnamese Stock Exchange over four years from 2015 to 2018. By using STATA software (StataCorp LLC, 4905 Lakeway Drive, College Station, Texas 77845-4512, USA), the research outcomes indicate that both labour expense and depreciation expense have a negative influence on revenue growth and firm size growth but positive influence on profit growth while materials and tools expenses negatively affect all three dependent variables. Furthermore, an increase in the proportion of outsourcing expenses and other selling expenses would result in a significant increase in revenue but a decline in the profit of these companies. From this research results, large-scale enterprises should consider changing the selling expense structure as they spend too much on outsourcing and other selling expenses (60%–70% total selling expense) but too little on labour, which plays an important role in upgrading the profitability of these enterprises.

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Kim, Sangwan. "Cross-sectional variation in revenue-expense relation and cost of equity." Managerial Finance 44, no. 11 (November 12, 2018): 1311–29. http://dx.doi.org/10.1108/mf-06-2016-0171.

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Purpose The purpose of this paper is to investigate whether revenue-expense matching is inversely associated with cost of capital and information asymmetry, respectively, in the equity markets. Design/methodology/approach This paper uses a firm-specific measure of revenue-expense matching consistent with Dichev and Tang (2008). To obtain a proxy for cost of equity, this paper uses the average ex ante implied cost of capital estimate calculated from analysts’ forecast data, which are based on the Feltham–Ohlson residual income valuation framework. In additional tests, this paper uses the probability of informed trades (PIN) as a proxy for information asymmetry among equity investors. This paper employs both OLS and fractional logit regression models to test main predictions. Findings This paper documents that firms with high revenue-expense matching enjoy a lower cost of capital, supporting the direct impact of high matching on cost of capital by increasing the precision of public information signals. Further, matching of contemporaneous revenues and expenses is inversely associated with information asymmetry, suggesting that the indirect impact of high matching on cost of capital through its impact on information asymmetry is also plausible. Originality/value Although an extensive body of literature has established a link between various disclosure/earnings properties and cost of capital, this research is the first to establish a link between matching and cost of capital. This paper fills the void in the literature by showing that revenue-expense matching – a fundamental property of accounting earnings – affects equity investors’ required rate of returns.

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Harris, Erica E., Ryan D. Leece, and Daniel G. Neely. "Nonprofit lobby expense reporting." Journal of Public Budgeting, Accounting & Financial Management 29, no. 4 (March 1, 2017): 522–53. http://dx.doi.org/10.1108/jpbafm-29-04-2017-b004.

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AbstractWe investigate the determinants and consequences of nonprofit lobbying activity by analyzing 501(c)(3) nonprofit lobbying choices as reported on the primary tax form, Form 990. Under the Internal Revenue Code (IRC), nonprofits may lose their tax exempt status if they engage in a substantial amount of lobbying. We examine lobbying choices across three dimensions: (1) the test used to determine whether lobbying activities are substantial (i.e., making an H-election) (2) whether lobbying activities are directly related to the mission of the nonprofit (i.e., program related) (3) whether an affiliate nonprofit lobbies on behalf of a nonprofit. Results indicate lobbying choices are associated with the amount of lobbying reported and the amount of contributions received. Additionally, our results provide some evidence that nonprofit lobbying choices allowed under the IRC are underutilized.

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Přečková, Lenka. "Evaluation of the VIG Insurance Group’s Insurance Portfolio in the Czech Republic." Financial Assets and Investing 6, no. 3 (September 30, 2015): 23–37. http://dx.doi.org/10.5817/fai2015-3-2.

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This article aims to determine whether the developments in the insurance business production correspond with the development of the expense-to-revenue ratio of an insurance portfolio. The subject of the research is insurance companies belonging to the VIG insurance group in the Czech Republic. Its commercial production, i. e. insurance business, will be evaluated. The evaluation will be performed by analysis and comparison of financial ratio indicators for the period 2005–2013. The insurance business will be first examined by market positions through market share, increase in gross written premiums and product diversification. Subsequently, insurance business will be evaluated by cost ratio indicators, namely by expense ratio and loss ratio. The expense-to-revenue ratio and product diversification will be assessed in the non-life segment. Finally, a comparison will reveal whether the development of market position corresponds with the development of operating costs and costs expended on insurance benefits.

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Marshall, Dara, Nancy Chun Feng;, Mary L. Fischer;, Renee Flasher;, Amy Foshee Holmes;, Carol M. Jessup;, Louella Moore;, Daniel G. Neely;, and Terry K. Patton. "Response to the GASB's Invitation to Comment on Revenue and Expense Recognition: Project No. 4-6I." Journal of Governmental & Nonprofit Accounting 7, no. 1 (November 1, 2018): 97–103. http://dx.doi.org/10.2308/ogna-52328.

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ABSTRACT The objective of the Governmental Accounting Standards Board's (GASB) Revenue and Expense Recognition Project is to develop a comprehensive model for classification, recognition, and measurement of revenues and expenses for governmental entities. A conceptual framework would provide a basis for evaluating revenue and expense recognition, provide guidance regarding exchange and exchange-like transactions that have not been specifically addressed, and improve the consistency of financial reporting for decision making and the assessment of accountability. The GASB issued an Invitation to Comment (ITC No. 4-6I) in January 2018 to seek feedback regarding the classification and recognition of revenue and expense transactions, excluding the issue of measurement as it will be addressed in a subsequent phase of the project. The GASB proposed two models developed by a task force at an earlier stage in the project: an exchange/nonexchange model and a performance obligation/no performance obligation model. This commentary provides the response submitted to the GASB from the Accounting and Auditing Standards Committee of the Governmental and Nonprofit Accounting Section of the American Accounting Association. In addition, directions for future research are discussed. Data Availability: Details regarding the GASB project can be found on its website at: https://www.gasb.org/jsp/GASB/Document_C/DocumentPage?cid=1176169978401&acceptedDisclaimer=true

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Dewi, Maya Widyana, and Indra Lila Kusuma. "ANALISA PENGARUH BIAYA OPERASIONAL DAN PENDAPATAN TERHADAP KINERJA KEUANGAN BERDASARKAN RASIO RETURN ON ASSET (ROA) PADA PERUSAHAAN JASA KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2017." Jurnal Akuntansi dan Pajak 20, no. 1 (August 21, 2019): 29. http://dx.doi.org/10.29040/jap.v20i1.559.

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ABSTRACT This study aimed to determine whether or not the effect of operating expense and revenue financial performance on construction services companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. In this study, there are three variables, they are operational (X1), the revenues (X2), and ROA (Y). The research method that used is quantitative method. The samples used by researchers is the Return on Assets (ROA) of the construction services company's operating and revenue in the period 2015-2017. This study uses annual financial statements on construction services companies in the period 2015-2017. Kind of data are secondary, The data collection techniques by means of documentation. Data analysis techniques using multiple linear regression analysis by SPSS version 16.0. Hypothesis test is done by using F-test, t-test, and coefficient of determination. While classical assumption test used this research is normality test, auto correlation test, multicollinearity test, and heteroscedasticity test. The conclusion of this research is that the coefficient of determination operational and revenue affect Return on Assets (ROA) can be saw by R for 26 % and hile the the remaining 94% is influenced by other factors that not examined in this study. So simultaneous operational and revenue has no effect on ROA. Keywords : : operating expense, revenue , ROA (Return On Asset).

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Santoso, Muhammad Rifky. "Matching Cost Against Revenue at Royalty Expenses." Indonesian Accounting Review 11, no. 2 (July 22, 2021): 171. http://dx.doi.org/10.14414/tiar.v11i2.2558.

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The recording of royalty expenses must not only be consistent but also complied with the principle of matching costs against revenue, especially in calculating taxable income. If all accounting principles are not met in recording the royalty expense, the tax authority will correct it so that the royalty expenses cannot be deducted from taxable income. By using a case in a tax court in Indonesia, there is a taxpayer who does not meet the matching cost against revenue principle when recording royalty expenses. The taxpayer deducts these royalty expenses for the previous year in the current year because the amounts of these royalty expenses are known exactly in the current year. Even though the taxpayer's financial statements were audited and had an unqualified opinion, the Directorate General of Taxes (DGT) as the tax authority in Indonesia negated the royalty expenses as a deduction from taxable income. This paper finds that a net sales-based royalty fee scheme can be estimated at the end of the year and deducted from gross income without waiting for a certainty on the amount of royalty expense on invoices received in the coming year. The accounting records of the taxpayer are not proper so that some data or documents cannot be proven in the tax court. The method of recording in the financial statements with an unqualified opinion does not guarantee that the recording follows tax regulations, especially following Generally Accepted Accounting Principles (GAAP).

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LIAO, CHEN, JIA WANG, and SHIYAN HU. "THE POWER DISTRIBUTION NETWORK EXPANSION PLANNING BASED ON STACKELBERG MINIMUM WEIGHT K-STAR GAME." Journal of Circuits, Systems and Computers 22, no. 06 (July 2013): 1350041. http://dx.doi.org/10.1142/s0218126613500412.

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The reliability of power distribution network is important. For high reliability, it is necessary for some nodes to have backup connections to other feeders in the network. The substation operator wants to expand the network such that some nodes have k redundant connection lines (i.e., k redundancy) in case the current feeder line does not work. The corporation is given this task to design the expansion planning to construct new connection lines. The substation operator will choose the minimum charged k redundant connection lines based on both of the existing network and the expansion network, which is designed by the corporation. The existing network has the cost for the redundant connection due to the operational expense. The corporation proposes the design with its own price, which may include the operational expense and the construction expense. Thus, for the corporation, how to assign the low price on the connection lines while maximizing the revenue becomes a Stackelberg minimum weight k-star game for the power distribution network expansion. A heuristic algorithm is proposed to solve this Stackelberg minimum weight k-star game for the power distribution network expansion, using three heuristic rules for price setting in a scenario by scenario fashion. The experimental results show that the proposed algorithm always outperforms the greedy algorithm which is natural to k-star game in terms of corporation revenue. Compared to the greedy algorithm, the proposed algorithm improves up to 60.7% in the corporation revenue in the chosen minimum weight k-star, which is the minimum charged k connection lines. The average improvement is 7.5%. This effectively handles k redundancy in the power distribution network expansion while maximizing the corporation revenue.

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Shah, Rajiv. "INDIRECT ENRICHMENT IN THE SUPREME COURT." Cambridge Law Journal 76, no. 3 (November 2017): 490–92. http://dx.doi.org/10.1017/s0008197317000757.

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A customer purchases services from a supplier to which VAT at the applicable rate is added but VAT was not actually due. Is the customer able to recover these payments by bringing an unjust enrichment claim against the Revenue and Customs Commissioners? “Yes”, answered the Court of Appeal, on the basis that as a matter of “economic reality” the Commissioners were enriched at the expense of the customers, and that such an enrichment was unjust because VAT was not actually due. Lord Reed, giving the unanimous judgment of the Supreme Court, reversed that decision: Investment Trust Companies (In Liquidation) v Revenue and Customs Commissioners [2017] UKSC 29; [2017] 2 W.L.R. 1200. The customers did not have an unjust enrichment claim against the Commissioners because their enrichment was not “at the expense of” the customers.

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Donelson, Dain C., Ross Jennings, and John McInnis. "Changes over Time in the Revenue-Expense Relation: Accounting or Economics?" Accounting Review 86, no. 3 (May 1, 2011): 945–74. http://dx.doi.org/10.2308/accr.00000046.

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ABSTRACT: Dichev and Tang (2008) document a dramatic decrease over the last 40 years in the contemporaneous correlation between revenue and expense, along with an associated increase in earnings volatility and a decline in earnings persistence, suggesting a decline in earnings quality. We document that these changes are primarily attributable to an increase in the incidence of large special items. We then examine the extent to which this increase in special items is due to either more frequent real economic events related to special item recognition or to the adoption of new accounting standards. Our evidence suggests that changes in the frequency of economic events associated with special items have played a more important and sustained role relative to the role played by adoption of individual accounting standards. Finally, we find that the changing incidence of these economic events is at least in part related to the well-documented increase in competition in the U.S. economy over the last four decades.

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Purwaningsih, Yunastiti. "PENGELUARAN KONSUMSI MASYARAKAT: DARI TEORI SAMPAI DENGAN EMPIRIS." Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan 2, no. 1 (January 1, 2007): 71. http://dx.doi.org/10.23917/jep.v2i1.3907.

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The household behavior in deciding consumption expense and revenue which will be saved is individual decision in microeconomic scope, but this behavior aggregately contains macroeconomic consequence. Household consumption decisions influence on the whole behaviors, either in long or short term.This writing is a study on consumption expense from theoretical to empirical point of view. The discussion is begun with consumption theories, influencing factors, and research results or consumption data as empirical discussion.

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Turner, Michael J., and James W. Hesford. "The Impact of Renovation Capital Expenditure on Hotel Property Performance." Cornell Hospitality Quarterly 60, no. 1 (June 4, 2018): 25–39. http://dx.doi.org/10.1177/1938965518779538.

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This study investigates the impact of renovation capital expenditure on multiple measures of hotel property performance. We conduct analyses in two time periods: for a 3-year period immediately following renovation (short-term impact), and 3 to 6 years following renovation (long-term impact). The study is based on proprietary project, operational and financial data obtained for 305 renovation capital expenditure projects of individual properties within a single budget hospitality chain. We find renovation capital expenditures offer significant short-term beneficial impact in terms of increased revenue, profitability gains, higher customer satisfaction, and decreased repair and maintenance expense. Altogether, these outcomes should be advantageous to hotel property performance. In the long-term, a significant decline is apparent in revenue and profitability. Surprisingly, customer satisfaction does not decline, and repair and maintenance expense does not increase, which are both favorable.

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Phillips, John D., Morton Pincus, Sonja Olhoft Rego, and Huishan Wan. "Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities." Journal of the American Taxation Association 26, s-1 (January 1, 2004): 43–66. http://dx.doi.org/10.2308/jata.2004.26.s-1.43.

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This paper provides evidence on the types of accounts that reveal earnings management activities. We build on Burgstahler and Dichev's (1997) evidence of earnings management to avoid an earnings decline and Phillips et al.'s (2003) findings that deferred tax expense (DTE) can be used to detect such earnings management. In particular, we investigate the relation between changes in annual earnings and changes in deferred tax asset and liability components using data hand-collected from firms' income tax footnote disclosures. Our evidence indicates that changes in the net deferred tax liability (DTL) component related to revenue and expense accruals and reserves can be used to detect earnings management to avoid an earnings decline. In addition, we build on Joos et al.'s (2003) results and partition our sample into firm-years with positive and negative changes in net DTLs and repeat our analyses. In contrast to the Joos et al. (2003) finding that DTE can be used to detect earnings management only for firm-years in which DTE is negative, we find that both subsamples reflect earnings management of revenue and expense accruals and reserves to report earnings increases.

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Purnamasari, Laely. "Pengaruh Pendapatan Usaha, Beban Usaha, dan Bagi Hasil Pihak Ketiga terhadap Laba Usaha pada Pt. Bank Syariah Mandiri." Organum: Jurnal Saintifik Manajemen dan Akuntansi 1, no. 1 (June 30, 2018): 34–49. http://dx.doi.org/10.35138/organum.v1i1.31.

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The development of operating revenue in Syariah Mandiri Bank is quiet excellent along with the increasing awareness of Muslims in using Islamic banking services. However, the development of this revenue is not accompanied by proportional increase in net operating income. This article focuses on the discussion of the relationship of operating revenue, operating expense and profit sharing of third parties and their effects on net operating income at Syariah Mandiri Bank. The purposes of this research are to describe and analyze the relationship of operating revenue, operating expense and profit sharing of third parties and their effects on net operating income both partially and simultaneously. The research method used descriptive and verification. The results showed that the operating revenue and the operating expenses had a strong relationship with the third party profit sharing. For the results of the third parties, the operating revenue and the operating expenses partially were not proven to significantly affect the net operating income but the operating revenue and the operating expenses were proven to affect the net operating income significantly. From this research, it was also known that the operating revenue component that most influenced net operating income was the mudharabah income and the operating expenses that most influenced net operating income was the loss expense for the elimination of productive assets.Perkembangan pendapatan usaha pada Bank Syariah Mandiri sangat baik seiring dengan semakin tingginya kesadaran umat islam dalam menggunakan layanan perbankan syariah. Namun perkembangan pendapatan ini ternyata tidak disertai dengan kenaikan laba usaha secara proporsional. Artikel ini akan memfokuskan pada pembahasan mengenai hubungan pendapatan usaha, beban usaha dan bagi hasil pihak ketiga serta pengaruhnya terhadap laba usaha pada Bank Syariah Mandiri. Adapun tujuan penelitian ini adalah mendeskripsikan dan menganalisis hubungan pendapatan usaha, beban usaha dan bagi hasil pihak ketiga serta pengaruhnya terhadap laba usaha baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah deskriptif dan verifikatif. Dalam penelitian ini akan menguji hubungan pendapatan usaha, beban usaha dan bagi hasil pihak ketiga, serta pengaruhnya terhadap laba usaha. Berdasarkan hasil penelitian dan pembahasan, dapat ditemukan bahwa pendapatan usaha dan beban usaha memiliki hubungan yang kuat dengan bagi hasil pihak ketiga. Bagi hasil pihak ketiga, pendapatan usaha dan beban usaha secara parsial tidak terbukti mempengaruhi laba usaha secara signifikan namun pendapatan usaha dan beban usaha secara simultan terbukti mempengaruhi laba usaha secara signifikan. Dari penelitian ini juga diketahui komponen pendapatan usaha yang paling mempengaruhi laba usaha adalah pendapatan mudharabah dan beban usaha yang paling mempengaruhi laba usaha adalah beban kerugian penghapusan aset produktif.

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Ginting, Suriani, Sonya Enda Natasha S. Pandia, and Evi Juita Wailan'An. "Pengaruh Pendapatan dan Beban terhadap Beban Pajak dengan Earning Before Interest and Tax sebagai Variabel Intervening." JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 7, no. 2 (November 20, 2021): 207–16. http://dx.doi.org/10.31289/jab.v7i2.5725.

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Tax expense is the aggregate amount of current tax expense and deferred tax expense which is calculated on accounting profit recognized in one period. This study aims to determine and analyze the effect of revenue and expenses on the tax expense with Earnings Before Income and Tax (EBIT) as an intervening in consumer goods companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population of the study was 54 consumer goods companies with purposive sampling method obtained a total sample of 24 companies and 120 observations. Methods Data analysis uses multiple linear regression analysis and path analysis by testing the classical assumptions first. The results of the study show that EBIT is able to mediate the effect of Rvenue on Tax Expense on Consumer Goods companies listed on the Indonesia Stock Exchange for the 2015-2019 Period but EBIT is not able to mediate the Effect of Expenses on Tax Expense on Consumer Goods Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period

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Natalia, Ita, Lisnawanty Lisnawanty, and Ardiyansyah Ardiyansyah. "ACCOUNTING INFORMATION SYSTEM FOR PURCHASING, SALES, AND SERVICE (CASE STUDY OF PT. GM MOTOR PONTIANAK)." Jurnal Riset Informatika 3, no. 1 (January 28, 2021): 57–66. http://dx.doi.org/10.34288/jri.v3i1.190.

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PT. GM Motor Pontianak is a company engaged in the sale and service of motorbikes. Service transaction data processing and motorbike sales are still managed in a simple way, namely recording transactions into a ledger and copied to Microsoft Excel for recapitulation or report presentation. The main problem that becomes an obstacle for the company is that the admin as a transaction data processor often makes mistakes and delays in making a recapitulation of monthly sales transactions, as well as errors in making financial reports. Therefore, this study discusses the design of an accounting information system that provides facilities to two users, namely the Admin and the Director. The admin can manage account data, spare part brands, spare part data, mechanical data, tariff data, account data, spare part purchase transactions, spare part sales transactions, service transactions, sales, and expense transactions. The director can process user data, access spare part stock reports, purchase reports, sales reports, service reports, mechanical incentive reports, general journal reports, general ledger reports, trial balance reports, and income statements. The system built is expected to help PT. GM Motor Pontianak in managing purchases, sales, and service transactions and producing financial reports in accordance with financial accounting standards.

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Zilz, David A. "Diversification of revenue and management of expense keys to record-setting year." American Journal of Health-System Pharmacy 54, no. 16 (August 15, 1997): 1868–72. http://dx.doi.org/10.1093/ajhp/54.16.1868.

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Freidank, Carl-Christian, Patrick Velte, and Stefan C. Weber. "Erfolgserfassung nach Handels- und Steuerrecht sowie nach IFRS." Der Betriebswirt: Volume 54, Issue 3 54, no. 3 (September 30, 2013): 23–26. http://dx.doi.org/10.3790/dbw.54.3.23.

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Die Erfolgserfassung bildet eine der zentralen Komponenten der Rechnungslegung. Unmittelbar verknüpft hiermit ist das Realisationsprinzip, welches sowohl nach Handels- und Steuerrecht als auch nach IFRS bedeutsam ist. Die jeweilige Auslegung des Realisationsprinzips nimmt einen wesentlichen Einfluss auf die Periodenerfolgsermittlung. Der vorliegende Beitrag stellt die entsprechenden Erfolgserfassungskonzeptionen nach Handels- und Steuerrecht sowie nach IFRS vergleichend vor. / Revenue recognition is one of the key elements of financial accounting. In this context, the realization principle is of great importance in the German commercial and tax law and according to the IFRS. The following article gives an overview of the revenue recognition concepts according to HGB/EStG and IFRS. Revenue recognition is one of the key elements of financial accounting. In this context, the realization principle is of great importance in the German commercial and tax law and according to the IFRS. The following article gives an overview of the revenue recognition concepts according to HGB/EStG and IFRS. Keywords: transaktionsansatz, revenue and expense approach, pocm, imparitätsprinzip

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Fera, Pietro. "The effectiveness of the matching principle in different financial reporting systems and its impact on the quality of earnings." Corporate Ownership and Control 16, no. 3 (2019): 129–42. http://dx.doi.org/10.22495/cocv16i3art11.

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In the last decade, there has been a renewed interest in the fundamentals of accounting, highlighting a considerable downward trend in the effectiveness of the matching process. Therefore, this study analyses how changes to the financial reporting system (revenue/expense vs. asset/liability) affect the degree of matching and assesses the relationship between the latter and the quality of accounting numbers. Focusing on private firms in the Italian institutional settings, this paper highlights how the switch from a revenue/expense model (as proxied by the Italian GAAP) to an asset/liability approach (as proxied by the IAS/IFRS) has clearly worsened the level of matching between current revenue and expenses. Moreover, this study analyses if quality of the accounting numbers is systematically influenced by the degree of matching effectiveness through a direct correlation and highlights that the degree of matching is positively related to the predictability and persistence of earnings, while having a negative correlation with earnings volatility. This stresses the positive impact of such basic reporting processes on the quality of accounting numbers. These findings are particularly relevant for regulators, standard setters and academics, since they provide further insights for the debate on the accounting harmonisation process and represent an additional call for further research into this topic.

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Yetman, Robert J. "Tax-Motivated Expense Allocations by Nonprofit Organizations." Accounting Review 76, no. 3 (July 1, 2001): 297–311. http://dx.doi.org/10.2308/accr.2001.76.3.297.

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Although nonprofit organizations are generally exempt from income taxation, they pay taxes on profits from activities unrelated to their primary exempt purpose. Congress intended this tax on unrelated business activities to prevent unfair competition with for-profit businesses and to raise revenue. In the aggregate, nonprofits report annual losses on their taxable activities of more than $1 billion on $4 billion of revenues. In contrast, they report aggregate profits of over $50 billion on their tax-exempt activities. Analysis of a database of confidential tax returns suggests that medical and educational nonprofits allocate expenses from their tax-exempt to their taxable activities to reduce their tax liabilities, although unfortunately it is not possible to determine the extent to which these allocations represent noncompliance with tax laws. In contrast, I find no evidence that charitable nonprofits engage in tax-motivated allocation behavior.

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Riordan, Diane A., Michael P. Riordan, and Scott N. Cairns. "Graphic Design: Is It Just Another Advertising Expense?" ATA Journal of Legal Tax Research 1, no. 1 (January 1, 2003): 54–63. http://dx.doi.org/10.2308/jltr.2003.1.1.54.

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Identifying the period when a business benefits from advertising expenditures has proven to be difficult. Because of the difficulty in allocating expenses to a particular period, tax authorities provide for the current deduction of advertising expense even though it is reasonable to expect future benefits from the activities. In 1998, citing case history, administrative pronouncements, and the definition of advertising, the Tax Court allowed the immediate deduction of the costs for the graphic design of cigarette packaging incurred by R. J. Reynolds Tobacco Co. The Internal Revenue Service did not acquiesce to the Tax Court's decision, and we can expect the deduction of advertising expense, especially graphic design, to remain an interesting and challenging issue.

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Andriana, Andriana. "PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM TERHADAPBELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2004-2007." JURNAL AKUNTANSI UNIVERSITAS JEMBER 10, no. 1 (March 31, 2015): 51. http://dx.doi.org/10.19184/jauj.v10i1.1245.

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This research intends to empirically test the direct effect between Regional Real/Own Revenue (PAD) and General Allocation Fund (DAU) towards Capital Expenses at the Regency/Municipality of Central Java Province. Sample in this research is overall Regencies and Municipalities located in Central Java from the year of 2004 to 2007. The sample used based on the Regional Revenue and Expense Budget (APBD) of regency/municipality regional government that had been used the new format that is Law of the Internal Affairs Minister Decree No. 29 year 2002. Data analyzed by using multiple regressions technique with analysis path model and e-views. Based on the research result using multiple regressions, gained the first Hypothesis result that is Regional Real/Own Revenue negatively affects Capital Expenses. Second Hypothesis shows that General Allocation Fund positively affects Capital Expenses. Keyword: Regional Real/Own Revenue (PAD), General Allocation Fund (DAU), Capital Expenses.

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Ayvaz-Cavdaroglu, Nur, Dinesh K. Gauri, and Scott Webster. "Empirical Evidence of Revenue Management in the Cruise Line Industry." Journal of Travel Research 58, no. 1 (November 10, 2017): 104–20. http://dx.doi.org/10.1177/0047287517737178.

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Revenue management (RM) has received considerable attention from both academic and business professionals. It encompasses several techniques regarding capacity allocation, pricing, and resource management of fixed, time-sensitive capacity. RM can be roughly divided into two categories defined by the control mechanism that increases revenue: capacity allocation or price optimization. Our work falls in the latter category. In our model, we allow for partial substitutability among products (e.g., a customer making a purchase decision may consider multiple alternatives—different departure dates, different destinations, different cabin types). We also include marketing expense in addition to prices as a lever for increasing revenue. These features are relevant to dynamic pricing in practice. The method is illustrated with booking data from a cruise company, yielding optimal advertising and prices for 300 products. The application of the model results in an increase in revenue in the range of 8%–20%.

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Stătescu, Alexandru Eugen. "STATISTICAL ANALYSIS OF A COMPANY'S REVENUE USING TIME SERIES." CBU International Conference Proceedings 6 (September 26, 2018): 459–66. http://dx.doi.org/10.12955/cbup.v6.1198.

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Economic and financial analysis is a method of knowing the mechanism of formation and modification of the economic phenomena through their decomposition into their component elements and by identifying the factors of influence. The object of the decomposition into elements or factors may be a result (structural analysis), or a change in the result from a basis of comparison (causal analysis).Revenue is the inflow of economic benefits during the reporting period resulted in the ordinary activity of the company as assets increase or decrease in debt that build equity excluding gains from property company contributions.The purpose of this paper is to analyze, using statistical research methods, the evolution of the income of a state owned company. For this it will be used the data from the Income and Expense Budget of METROREX S.A. on a 10-year horizon. In order to analyze the time evolution of the enterprise's revenue, it will be used the chronological series analysis methodology, the set of data from the mentioned source (namely the Income and Expense Budget of METROREX SA) and will design an econometric model with a trend and residual variable component.Time series is a form of orderly presentation of statistical data which reflect the manifestation of phenomena in a given moment or time. In other words, the time series is a sequence of values of an economic indicator or other observed over time, reflecting the process of change and development of a statistical sample in successive periods of time.Also the purpose of this paper is to build an ARMA model that fits in an appropriate way the evolution of the revenue’s time series.

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Sunaryo, Sunaryo, Alvia Santoni, Endri Endri, and Muhammad Nusjirwan Harahap. "Determinants of Capital Adequacy Ratio for Pension Funds: A Case Study in Indonesia." International Journal of Financial Research 11, no. 4 (July 7, 2020): 203. http://dx.doi.org/10.5430/ijfr.v11n4p203.

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The study aims to identify factors that influence adequacy ratio of fund (RKD) of the Defined Benefit Pension Plan (PPMP) Pension Fund for 2009-2018 period such as Return on Asset (ROA), Cash Conversion Rate (CCR), Central Board Revenue (CBR), Operating Expense Ratio (OER), Investment Expense Ratio (IER), and investment. The data analysis was common effect panel data regression method and the samples were twenty pension funds. The results showed that ROA, CCR, and investment have a significant and positive influence towards RKD, CBR and OER have a significant and negative influence towards RKD. IER did not have significant influence towards RKD.

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Dmitriev, Nikolay, and Elena Verkhovskaya. "Budget Process Management at the Regional Level: from the Experience of Increasing Regional Budget Revenues." Scientific Research and Development. Economics 8, no. 1 (March 12, 2020): 51–55. http://dx.doi.org/10.12737/2587-9111-2020-51-55.

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The article analyzes the investment potential of the Tula region. The characteristic of the main areas of development of the region is given. Possibilities of formation of the revenue part of the budget of the Tula region at the expense of various mechanisms of interaction of the state apparatus and real sector of economy are characterized. The basis of the formation of the revenue part is a special mechanism for the formation of the tax system in order to improve the efficiency of local governments in the formation of the revenue part of the budget. The mechanism of redundancy in order to form a high-quality and informed planning of budget expenditures and the exclusion of excessive volume of budgetary allocations allows you to provide a source of financial security for the possibility of redundancy.

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Serdarevic, Nino, and Ajla Muratovic-Dedic. "Revenue Recognition and Real Earnings Management in Bosnian Construction Industry." Journal of Forensic Accounting Profession 1, no. 1 (June 1, 2021): 21–34. http://dx.doi.org/10.2478/jfap-2021-0002.

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Abstract This study explores revenue recognition and reporting expenses relevant to the stage of completion of the contract agreements. Literature suggests that the taxation effects financial reporting, realization of capital gains as well as revenue recognition. We argue that construction firms make use of these estimates to postpone revenue and value added tax recognition. The analysis grounds on the assumption that the value added tax effects timely recognition of revenues from construction agreements, where managers are incentivized to underestimating stage of completion and suppress recognition of gross earnings to better align emerging of the value tax related liability with contracted and expected inflows of cash. Results show that the revenue recognition is positively associated with reported income before tax and cost of material as a direct expense that can be allocated to the execution of construction agreements. These findings build baseline for future research that assesses effects of newly adopted standard IFRS 15 on real earnings management practice in construction industry of Bosnia and Herzegovina.

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Lovata, Linda M., Brad J. Reed, and Michael L. Costigan. "Revenue and expense recognition cases developed from the accounting and auditing enforcement releases." Journal of Accounting Education 18, no. 3 (June 2000): 283–300. http://dx.doi.org/10.1016/s0748-5751(00)00020-8.

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Pratiwi, Tika Marga, Anita Wijayanti, and Rosa Nikmatul Fajri. "Tax Avoidance Ditinjau Dari Capital Intensity, Leverage, Beban Iklan dan Kompensasi Eksekutif." Ekonomis: Journal of Economics and Business 4, no. 1 (March 19, 2020): 164. http://dx.doi.org/10.33087/ekonomis.v4i1.97.

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The use of high tax avoidance tactics by companies makes the target of government revenue not achieved. Thus making it the basis for testing capital intensity, leverage, advertising expense, executive compensation in influencing tax avoidance. Obtained a population of 14 food and beverage sub-sector companies listed on BEI in 2015-2018. With the use of purposive sampling technique as sampling, the final sample is 9 food and beverage sub-sector companies or 36 observational data. Multiple linear regression analysis was used as a testing method. The results obtained leverage and executive compensation affect tax avoidance, conversely capital intensity and advertising expense do not affect tax avoidance.

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Fawzi Shubita, Mohammad. "Specification of the relationship between the sales expenses and the sales in Jordanian companies." Innovative Marketing 15, no. 4 (December 5, 2019): 57–65. http://dx.doi.org/10.21511/im.15(4).2019.05.

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Traditional accounting has divided costs into variable and fixed costs, with changes made according to production levels, consequently, the cost behavior changes according to changes in the volume of production activity. Therefore, it has become necessary for successful management to understand cost behavior to face market changes and to adopt strategies that increase sales volume. The study period covered 12 years between 2006 and 2017. The study population was from Jordanian industrial shareholding companies. Using the regression models, the main results indicated that sales expenses could not explain changes in sales revenue in Jordanian companies; there was a significant relationship between sales expense changes and sales revenues, with sales expense changes having incremental information content over sales expense levels in explaining sales revenues. There was also no significant relationship between sales expense levels, sales expense changes, and sales revenues. The study suggests that future researches should be made in order to obtain business-oriented and specific information on how the decisions affect sales behavior. Overall, the study findings enhance our understanding about companies’ cost behavior and provide useful insights into financial and management accounting literature.

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Jorgenson, James A., Tess K. Leiker, and Craig C. Herzog. "Combined Medication-and-Supply Automated Delivery System in an Ambulatory Setting." Hospital Pharmacy 37, no. 8 (August 2002): 828–32. http://dx.doi.org/10.1177/001857870203700813.

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This article describes the implementation and analysis of an automated system for the distribution of medications and supplies in an ambulatory clinic setting. Distribution, charging, and control of medications and supplies provided to ambulatory clinics is an issue that presents numerous problems for hospital pharmacy departments. A combined automated unit to handle both supplies and medications was studied as an alternative to traditional manual systems. Problems with our manual system were identified. A comparative analysis of revenue, medication and supply cost before and after automation is presented. Increases in revenue, decreases in supply cost, and improved medication expense documentation were noted with the automated system.

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Kissinger, John N. "In Defense of Interperiod Income Tax Allocation." Journal of Accounting, Auditing & Finance 1, no. 2 (April 1986): 90–101. http://dx.doi.org/10.1177/0148558x8600100202.

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This paper views deferred income taxes as a summary measurement correction that adjusts the various income statement items to an aggregate net-of-tax valuation. Further, the author observes that the tax effects of revenue timing differences are conceptually distinct from the tax effects of expense timing differences and concludes that the FASB should adopt a combination method of comprehensive interperiod allocation.

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Journal articles on the topic 'Revenue and expense ledger'

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