ACCOUNTING

Accounting periods

Generally, Minn. Statutes 2023 16A.155

Income and franchise taxes, Minn. Statutes 2023 289A.08, 290.07, 290.32

Accounting systems

Campaign practices, uniform methods manual, Minn. Statutes 2023 10A.02

Cash basis, statutory cities, conflict of laws, Minn. Statutes 2023 412.891

Investment companies, Minn. Statutes 2023 54.27

Regulated lenders, Minn. Statutes 2023 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 2023 309.50

Cash basis, statutory cities, conflict of laws, Minn. Statutes 2023 412.891

Definitions

Accountants, Minn. Statutes 2023 326A.01

Charitable solicitations, Minn. Statutes 2023 309.50