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Minnesota Legislature

Office of the Revisor of Statutes

ACCOUNTING

Accounting periods

Generally, Minn. Statutes 2018 16A.155

Income and franchise taxes, Minn. Statutes 2018 289A.08, 2018 290.07, 2018 290.32

Accounting systems

Campaign practices, uniform methods manual, Minn. Statutes 2018 10A.02

Cash basis, statutory cities, conflict of laws, Minn. Statutes 2018 412.891

Investment companies, Minn. Statutes 2018 54.27

Regulated lenders, Minn. Statutes 2018 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 2018 309.50

Cash basis, statutory cities, conflict of laws, Minn. Statutes 2018 412.891

Definitions

Accountants, Minn. Statutes 2018 326A.01

Charitable solicitations, Minn. Statutes 2018 309.50