Realization of income and separation from capital

Realization of income and separation from capital

فرمت فایل: ورد - Word   قابلیت ویرایش   تعداد صفحه : 6Realization of income and separation from capital The concepts of economic income and realized income have been subjects of controversy for a long time in corporate accounting and related areas. Those arguments have been repeated in a variety of forms, not only in attempts to reconsider the concept of income in the light of economic income but also in the related area such as taxation on corporate income and restrictions on dividend for the company law purpose. In this section, take a quick look at an early judicial precedent in US 6), as a clue to a review of the process of interaction of income concept and establishment of realization concepts. The judicial precedent at issue is the...