income recognition

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• Income taxes in Canada — constitute the majority of the annual revenues of the Government of Canada, and of the governments of the Provinces of Canada. In the last fiscal year, the government collected roughly three times more personal income taxes than it did corporate… …   Wikipedia

• recognition — rec·og·ni·tion /ˌre kəg ni shən/ n 1: the act, process, or fact of recognizing 2: the state of being recognized Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

• Recognition (disambiguation) — Recognition is identification of something already known or acknowledgement of something as valid. The term may have the following specialized meanings.*Recognition (sociology), an acknowledgement of merits. *Recognition (diplomacy), acceptance… …   Wikipedia

• Recognition of same-sex unions in Brazil — Legal recognition of same sex relationships Marriage Argentina Belgium Canada Iceland Netherlands Norway Portugal South Africa Spain Sweden …   Wikipedia

• Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… …   Universalium

• Recognition (tax) — In United States tax law recognition is among a series of prerequisites to the manifestation of gains and losses used by the Internal Revenue Service for determining federal income tax liability. First in the series for manifesting gain and loss… …   Wikipedia

• Income tax in the United States — UStaxationThe federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents estates, and certain bankruptcy estates. Some state and municipal… …   Wikipedia

• Income Smoothing — The use of accounting techniques to level out net income fluctuations from one period to the next. Companies indulge in this practice because investors are generally willing to pay a premium for stocks with steady and predictable earnings streams …   Investment dictionary

• Accumulated other comprehensive income — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• assignment of income — A procedure whereby a taxpayer attempts to avoid the recognition of income by assigning the property that generates the income to another. Such a procedure will not avoid the recognition of income by the taxpayer making the assignment if it can… …   Black's law dictionary