Gnanarajah, Raj,

Cash versus accrual accounting : tax policy considerations / Raj Gnanarajah, Mark P. Keightley. - [Library of Congress public edition]. - 1 online resource. - Report / Congressional Research Service ; R44002 . - CRS report ; R44002. .

The CRS report home page provides access to all versions published since 2018 in accordance with P.L. 115-141; earliest version dated 2015. CRDP Program record.

Report includes bibliographical references.

2019230630


Cash basis accounting--United States.
Accrual basis accounting--United States.
Tax accounting--United States.

0807-A-07 (online)

LC 14.23:R 44002/