California Governor Jerry Brown recently signed an online sales tax into law that allows the state's tax board to collect sales tax from online retailers that have relationships with an affiliate, typically in-state blogs that drive sales to the retailers in exchange for a small cut of the proceeds. Federal law has allowed online retailers to collect sales tax only if the seller has a physical presence in the state. ... Diana Tucker, owner of West Valley Music in Mountain View, fought for the law after struggling to compete against online retailers who don't collect sales tax. ......

• Word Count: 791
• Approx Pages: 3
• Has Bibliography
• Grade Level: Undergraduate

Keyes of AARF (online) outlines that: In consistent with the proposals in Exposure Draft ED 87 "Income Taxes" and the requirements in the International Accounting Standards Committee's Standard IAS 12 "Income Taxes" (and the US's equivalent Standard SFAS 109 "Accounting for Income Taxes"), the revised Standards adopt a comprehensive balance sheet liability method of tax-effect accounting. ... Baxter of Deloitte Touche Tohmatsu (online) says that "the revised Standard aligns the tax- effect accounting methodology used in Australia to that of International Accounting Standard IAS 12 "...

• Word Count: 2774
• Approx Pages: 11
• Grade Level: Undergraduate

Keyes of AARF (online) outlines that: In consistent with the proposals in Exposure Draft ED 87 "Income Taxes" and the requirements in the International Accounting Standards Committee's Standard IAS 12 "Income Taxes" (and the US's equivalent Standard SFAS 109 "Accounting for Income Taxes"), the revised Standards adopt a comprehensive balance sheet liability method of tax-effect accounting. ... Baxter of Deloitte Touche Tohmatsu (online) says that "the revised Standard aligns the tax- effect accounting methodology used in Australia to that of International Accounting Standard IAS 12 "...

• Word Count: 2621
• Approx Pages: 10
• Has Bibliography
• Grade Level: Undergraduate

A Wall Street Journal Online/Harris Interactive Health-Care Poll indicates that on a whole, the American public "believes that reducing the percentage of uninsured Americans is the most important healthcare issue for the government to address." ...

• Word Count: 3181
• Approx Pages: 13
• Has Bibliography
• Grade Level: Undergraduate