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Selected Works of Annette M. Nellen
Article
The AICPA's 10 Guiding Principles
The Tax Adviser (2002)
  • Annette M. Nellen, San Jose State University
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Abstract
Explains the ten guiding principles of good tax policy of a framework outlined in American Institute of Certified Public Accountants Tax Policy Concept Statement No. 1. Analysis of the guiding principles; How the principles can be used to analyze proposals; Application of the guiding principles.
Disciplines
Publication Date
February, 2002
Publisher Statement
Copyright © 2002 American Insitute of CPAs.
Citation Information
Annette M. Nellen. "The AICPA's 10 Guiding Principles" The Tax Adviser Vol. 33 Iss. 2 (2002)
Available at: http://works.bepress.com/annette_nellen/25/