TY - DATA AU - Gnanarajah,Raj AU - Keightley,Mark P. ED - Library of Congress. TI - Cash versus accrual accounting: tax policy considerations T2 - Report / Congressional Research Service PY - 2018///?]- CY - [Washington, D.C.] PB - Congressional Research Service KW - Cash basis accounting KW - United States KW - Accrual basis accounting KW - Tax accounting N1 - 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 UR - https://purl.fdlp.gov/GPO/gpo124859 ER -