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Eversheds Sutherland - Legal Insights

Back to Basics - Accounting Methods and Periods

14 Jul 2021

Description

To kick off our four-part series, the speakers review the significance of accounting methods, evaluate what is and what is not an accounting method, and walk through the variety of ways to change an accounting method.  This panel also discusses the substantive and procedural considerations to evaluate when determining whether and how to file a change in accounting method, as well as the implications of a change in accounting method.  The panelists also provide a primer on accounting periods and changes in accounting periods.

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