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| 005 | 20230419091305.0 | ||
| 007 | ta | ||
| 008 | 230418b ||||| |||| 00| 0 eng d | ||
| 041 | _aeng | ||
| 100 | 1 |
_aClark, Nathan _eauthor |
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| 245 | _aRelief for small business tax accounting methods | ||
| 264 | 4 | _c2019 | |
| 520 | _aThe article discusses the Tax Cuts and Jobs Act in the U.S. with regard to the provisions for small business taxpayers. Small business taxpayers are advised to change their accounting methods to adopt to each provision of the law which include treatment of inventories as nonincidental materials and supplies. Topics include the characteristics of small businesses, the differences and similarities between cash and accrual method, and accounting for inventories. | ||
| 700 | 1 |
_aWotapka, Dawn _eauthor |
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| 773 |
_tJournal of Accountancy _aVol. 227 Issue 1: (January 2019), pages 48-54 |
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| 942 |
_2ddc _cART |
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