ACCOUNTING

Accounting periods

Generally, Minn. Statutes 2025 16A.155

Income and franchise taxes, Minn. Statutes 2025 289A.08, 290.07, 290.32

Accounting systems

Campaign practices, uniform methods manual, Minn. Statutes 2025 10A.02

Cash basis, statutory cities, conflict of laws, Minn. Statutes 2025 412.891

Investment companies, Minn. Statutes 2025 54.27

Regulated lenders, Minn. Statutes 2025 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 2025 309.50

Cash basis, statutory cities, conflict of laws, Minn. Statutes 2025 412.891

Definitions

Accountants, Minn. Statutes 2025 326A.01

Charitable solicitations, Minn. Statutes 2025 309.50