مقاله انگلیسی ترجمه شده تخصصی :تحقق سود و جدائی از سرمایه

عنوان انگلیسی مقاله:  Realization of income and separation from capital عنوان فارسی مقاله : تحقق سود و جدائی از سرمایه  فرمت فایل ترجمه شده: فایل Word ورد (Doc) قابل ویرایش تعداد صفحات فایل ترجمه شده: 3صفحه متن انگلیسی به همراه 3صفحه ترجمه فارسی چند سطر از متن مقاله انگلیسی : The concepts of economic income and realized income have been subjects of controversy for a long time in corporate accounting and related areas. Those arguments have been repeated in a variety of forms, not only in attempts to reconsider the concept of income in the light of economic income but also in the related area such as taxation on corporate income and restrictions on dividend for the company law purpose. In this section, take a quick look  at an early judicial precedent in US 6), as a clue to a review of the process of interaction of income concept and establishment of realization concepts. The judicial precedent at issue is the case of Eisner vs. Macomber ruled by the US Federal Su …