Does the importance of relevance and faithful representation differ between GAAP and tax reporting? A discussion of the trade-offs between cash-basis, accrual-basis, and fair value accounting methods

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Sarah C. Lyon
Accounting Department, University of San Diego School of Business, San Diego, CA USA.
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Timothy Kelley
Accounting Department, University of San Diego School of Business, San Diego, CA USA.
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Loren Margheim
Accounting Department, University of San Diego School of Business, San Diego, CA USA.
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Copyright © 2025 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0.

Authors

Sarah C. Lyon
Accounting Department, University of San Diego School of Business, San Diego, CA USA.

Timothy Kelley
Accounting Department, University of San Diego School of Business, San Diego, CA USA.

Loren Margheim
Accounting Department, University of San Diego School of Business, San Diego, CA USA.

Corresponding Author Email: [email protected]

This article is published under the terms of the Creative Commons Attribution License 4.0

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