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Correcting Accounting for Deferred Revenue
The Tax Adviser (2008)
  • Todd W Robinson, San Jose State University

An example is presented that analyzes changing the method of accounting for deferred revenue from an impermissible method to a permissible method. When changing a method of accounting from an impermissible method to a permissible method, all facts and circumstances must be considered by both the taxpayer and the practitioner, who must both look to various forms of guidance.

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Todd W Robinson. "Correcting Accounting for Deferred Revenue" The Tax Adviser (2008)
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