TY - SER AU - Furner, Zhan AU - Dickins, Denise TI - How closing a tax loophole helps resolve an accounting loophole SN - 0732-8435 U1 - BPer. 657.05 PY - 2019/// CY - New York, United States of America : PB - The New York State Society of Certified Public Accountants ER -