ACCOUNTING

Accounting periods

Generally, Minn. Statutes 2022 16A.155

Income and franchise taxes, Minn. Statutes 2022 289A.08, 290.07, 290.32

Accounting systems

Campaign practices, uniform methods manual, Minn. Statutes 2022 10A.02

Cash basis, statutory cities, conflict of laws, Minn. Statutes 2022 412.891

Investment companies, Minn. Statutes 2022 54.27

Regulated lenders, Minn. Statutes 2022 56.11

Requirements, see Accounting and bookkeeping under specific topics

Statewide accounting system, see STATEWIDE ACCOUNTING SYSTEM (SWA)

UFARS, see UNIFORM FINANCIAL ACCOUNTING AND REPORTING SYSTEM (UFARS)

Accounting year, defined, Minn. Statutes 2022 309.50

Cash basis, statutory cities, conflict of laws, Minn. Statutes 2022 412.891

Definitions

Accountants, Minn. Statutes 2022 326A.01

Charitable solicitations, Minn. Statutes 2022 309.50