Works matching DE "GAIN recognition"

Results: 55

It's Time to Rethink the Substantially All Triggering Event Under the Code Sec. 367(a) GRA Regulations.

Published in:

International Tax Journal, 2022, v. 48, n. 2, p. 17

By:

Halpern, Irwin;
Heeman, Matt;
Gritton, Jason

Publication type:

Article

Private Equity Involvement and Earnings Quality.

Published in:

Journal of Business Finance & Accounting, 2009, v. 36, n. 5/6, p. 587, doi. 10.1111/j.1468-5957.2009.02147.x

By:

Beuselinck, Christof;
Deloof, Marc;
Manigart, Sophie

Publication type:

Article

timing is everything.

Published in:

Strategic Finance, 2003, v. 85, n. 6, p. 25

By:

Joy, David;
Del Vecchio, Stephen C.;
Clinton, B. Douglas;
Young, James C.

Publication type:

Article

Friction stir processing technology – new opportunities.

Published in:

Welding International, 2014, v. 28, n. 8, p. 583, doi. 10.1080/09507116.2012.753216

By:

St. Węglowski, Marek

Publication type:

Article

Tax Tip.

Published in:

Journal of Passthrough Entities, 2016, v. 19, n. 1, p. 47

By:

Egerton, Charles H.;
Waters, Edward A.

Publication type:

Article

Real Estate & Passthrough Corner.

Published in:

Journal of Passthrough Entities, 2016, v. 19, n. 1, p. 27

By:

Lencz, Norman;
Masterson, Brian S.;
Davidson, Christopher S.

Publication type:

Article

Like-Kind Exchange Corner.

Published in:

Journal of Passthrough Entities, 2012, v. 15, n. 6, p. 21

By:

Foster, Mary B.

Publication type:

Article

Acquisitions, Dispositions & Structuring Techniques Corner.

Published in:

Journal of Passthrough Entities, 2012, v. 15, n. 6, p. 7

By:

Opper, Mark

Publication type:

Article

Real Estate Investment Trust Corner.

Published in:

Journal of Passthrough Entities, 2009, v. 12, n. 5, p. 21

By:

Cullen, Daniel F.

Publication type:

Article

Allocating Gain and Loss to QSST Shareholders.

Published in:

Journal of Passthrough Entities, 2008, v. 11, n. 5, p. 47

By:

Tiesi, Angelo F.

Publication type:

Article

The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany.

Published in:

Journal of International Accounting Research, 2009, v. 8, n. 1, p. 31, doi. 10.2308/jiar.2009.8.1.31

By:

Paananen, Mari;
Henghsiu Lin

Publication type:

Article

Examining risk preferences under high monetary incentives: Experimental evidence from the...

Published in:

American Economic Review, 1992, v. 82, n. 5, p. 1120

By:

Kachelmeier, Steven J.;
Shehata, Mohamed

Publication type:

Article

BİLGİSAYAR YAZILIMI SÖZLEŞMELERİNDE HÂSILATIN MUHASEBELEŞTİRİLMESİNE YÖN VEREN ÖZEL DÜZENLEMELER.

Published in:

Financial Analysis / Mali Cozum Dergisi, 2008, n. 88, p. 25

By:

Uysal, Özgür Özmen

Publication type:

Article

How Would the Mandatory Adoption of IFRS Affect the Earnings Quality of U.S. Firms? Evidence from Cross-Listed Firms in the U.S.

Published in:

Accounting Horizons, 2011, v. 25, n. 4, p. 837, doi. 10.2308/acch-50049

By:

Sun, Jerry;
Cahan, Steven F.;
Emanuel, David

Publication type:

Article

The immunotherapies markets, 2003--2008.

Published in:

Journal of Commercial Biotechnology, 2004, v. 10, n. 3, p. 273, doi. 10.1057/palgrave.jcb.3040083

By:

Pavlou, Alex K.

Publication type:

Article

Capital Gains Taxes and Expected Rates of Return.

Published in:

Accounting Review, 2012, v. 87, n. 3, p. 1067, doi. 10.2308/accr-50129

By:

Sikes, Stephanie A.;
Verrecchia, Robert E.

Publication type:

Article

Invited to academia. Recruited for science or teaching in Education Sciences.

Published in:

Scandinavian Journal of Educational Research, 2016, v. 60, n. 6, p. 663, doi. 10.1080/00313831.2015.1066432

By:

Angervall, Petra;
Gustafsson, Jan

Publication type:

Article

Asymmetric discounting of gains and losses: A query theory account.

Published in:

Journal of Risk & Uncertainty, 2011, v. 43, n. 2, p. 107, doi. 10.1007/s11166-011-9125-1

By:

Appelt, Kirstin;
Hardisty, David;
Weber, Elke

Publication type:

Article

Capital Gains Taxation and Stock Market Activity: Evidence from IPOs.

Published in:

1998

By:

REESE JR., WILLIAM A.

Publication type:

Editorial

Foreign Direct Investment and Democracy: A Robust Fixed Effects Approach to a Complex Relationship.

Published in:

Pacific Economic Review, 2017, v. 22, n. 1, p. 43, doi. 10.1111/1468-0106.12204

By:

Desbordes, Rodolphe;
Verardi, Vincenzo

Publication type:

Article

LIFO vs FIFO Under Conditions of "Certainty".

Published in:

Accounting Review, 1968, v. 43, n. 2, p. 387

By:

Gambling, Trevor E.

Publication type:

Article

Valul tumultuos al prefacerilor.

Published in:: Audit Financiar, 2014, v. 12, n. 110, p. 3
Publication type:: Article

Neural Correlates in Intertemporal Choice of Gains and Losses.

Published in:

Journal of Neuroscience, Psychology, & Economics, 2015, v. 8, n. 1, p. 27, doi. 10.1037/npe0000032

By:

Faralla, Valeria;
Benuzzi, Francesca;
Lui, Fausta;
Baraldi, Patrizia;
Dimitri, Nicola;
Nichelli, Paolo

Publication type:

Article

Are There Permanent Valuation Gains to Overseas Listing?

Published in:

Review of Financial Studies, 2009, v. 22, n. 1, p. 372, doi. 10.1093/rfs/hhn003

By:

Sarkissian, Sergei;
Schill, Michael J.

Publication type:

Article

Short Takes: Recent Developments of Interest to Investors.

Published in:: Journal of Taxation of Investments, 2017, v. 34, n. 2, p. 71
Publication type:: Article

The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 2006, v. 44, n. 2, p. 207, doi. 10.1111/j.1475-679X.2006.00198.x

By:

BALL, RAY;
SHIVAKUMAR, LAKSHMANAN

Publication type:

Article

Discussion of The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 2006, v. 44, n. 2, p. 243, doi. 10.1111/j.1475-679X.2006.00199.x

By:

GUAY, WAYNE

Publication type:

Article

Discussion of On the Association Between Net Monetary Position and Equity Security Prices.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1978, v. 16, p. 148, doi. 10.2307/2490433

By:

WATTS, ROSS L.

Publication type:

Article

The Value of the Tax Treatment of Original-Issue Deep-Discount Bonds: A Note.

Published in:

Journal of Finance (Wiley-Blackwell), 1984, v. 39, n. 1, p. 253, doi. 10.1111/j.1540-6261.1984.tb03873.x

By:

ARAK, MARCELLE;
SILVER, ANDREW

Publication type:

Article

The Turn-of-the-Year in Canada.

Published in:

Journal of Finance (Wiley-Blackwell), 1984, v. 39, n. 1, p. 185, doi. 10.1111/j.1540-6261.1984.tb03867.x

By:

BERGES, ANGEL;
MCCONNELL, JOHN J.;
SCHLARBAUM, GARY G.

Publication type:

Article

Tax Reform and Ex-Dividend Day Behavior.

Published in:

Journal of Finance (Wiley-Blackwell), 1983, v. 38, n. 4, p. 1157, doi. 10.1111/j.1540-6261.1983.tb02289.x

By:

LAKONISHOK, JOSEF;
VERMAELEN, THEO

Publication type:

Article

Should Capital Gains be Indexed?

Published in:

Challenge (05775132), 1991, v. 34, n. 4, p. 56, doi. 10.1080/05775132.1991.11471525

By:

Pollack, G. A.

Publication type:

Article

The Utility of Wealth in an Upper- and Lower-Partial Moment Fabric.

Published in:

Journal of Investing, 2011, v. 20, n. 2, p. 58, doi. 10.3905/joi.2011.20.2.058

By:

Viole, Fred;
Nawrocki, David

Publication type:

Article

POR PENSIONES.

Published in:: Revista Contable, 2012, n. 2, p. 28
Publication type:: Article

Lattice-based deniable ring signatures.

Published in:

International Journal of Information Security, 2019, v. 18, n. 3, p. 355, doi. 10.1007/s10207-018-0417-1

By:

Gao, Wen;
Chen, Liqun;
Hu, Yupu;
Newton, Christopher J. P.;
Wang, Baocang;
Chen, Jiangshan

Publication type:

Article

Medicaid Planning with Life Estates.

Published in:

CPA Journal, 2005, v. 75, n. 3, p. 56

By:

Sabbagh, Morris;
Barnett, Robert

Publication type:

Article

Capital gains taxation and entrepreneurship: a Portuguese perspective.

Published in:

Revista de Economia e Administração, 2004, v. 3, n. 1, p. 24

By:

Martins, António

Publication type:

Article

Discounting, Uncertainty, and Revealed Time Preference.

Published in:

Land Economics, 2009, v. 85, n. 1, p. 24, doi. 10.3368/le.85.1.24

By:

Howarth, Richard B.

Publication type:

Article

Proposed Changes to the Section 367 GRA Regulations- from "Reasonable Cause" to "Willful," and Various Other Amendments.

Published in:

International Tax Journal, 2013, v. 39, n. 2, p. 11

By:

Bassett, Bart

Publication type:

Article

A Note From the Editor-in-Chief.

Published in:

International Tax Journal, 2012, v. 38, n. 5, p. 3

By:

Yoder, Lowell D.

Publication type:

Article

Disputed Issues with the Application of Code Sec. 367 to Intangibles.

Published in:

International Tax Journal, 2012, v. 38, n. 1, p. 3

By:

Yoder, Lowell D.

Publication type:

Article

The Long and Winding (GRA) Road--Final Gain Recognition Agreement Regulations.

Published in:

International Tax Journal, 2009, v. 35, n. 5, p. 15

By:

Hicks, Hal;
McCall, Daniel

Publication type:

Article

Code Sec. 988 and the Nonrecognition Provisions-Part II: Assumptions of Foreign Currency Denominated Liabilities.

Published in:

International Tax Journal, 2009, v. 35, n. 4, p. 23

By:

Harter, L. G.;
Lee, Rebecca E.

Publication type:

Article

FASAC Announces 2006 Priorities.

Published in:

Financial Executive, 2005, v. 21, n. 10, p. 18

By:

Heffes, Ellen M.

Publication type:

Article

Revenue Recognition: A Perennial Problem.

Published in:

Financial Executive, 2005, v. 21, n. 6, p. 28

By:

de Mesa Graziano, Cheryl

Publication type:

Article

Foreign Exchange Gains and Losses: Impact on Reported Earnings.

Published in:

Abacus, 1982, v. 18, n. 1, p. 50, doi. 10.1111/j.1467-6281.1982.tb00020.x

By:

Griffin, Paul A.

Publication type:

Article

STOCK PURCHASE VERSUS DIRECT ASSET INVESTMENT.

Published in:

Annals of the University of Oradea, Economic Science Series, 2008, v. 17, n. 3, p. 349

By:

Angela-Eliza, Micu;
Mirela, Coita

Publication type:

Article

La Gran Colombia de la Gran Bretaña: la importancia del lugar en la producción de imágenes nacionales, 1819 - 1830.

Published in:

2010

By:

del Castillo, Lina

Publication type:

Essay

Insurance Perspectives—LB&I Directive on Insurance Company Hedging of Variable Annuity Guaranteed Benefits.

Published in:

Journal of Taxation of Financial Products, 2015, v. 12, n. 3, p. 5

By:

Mitchell, Samuel A.

Publication type:

Article

Good Luck at Sea: How the Anschutz Co. v. Commissioner Transaction Has No Safe Harbor.

Published in:

Tax Lawyer, 2011, v. 65, n. 1, p. 137

By:

O'Neill, T. Max

Publication type:

Article