McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

تمرين 3

Compare and contrast financial accounting rules with the tax rules under UNICAP (§263A).Explain whether the UNICAP rules tend to accelerate or defer income relative to the financial accounting rules.