The measures, included in the 2013 Tax Reform Act, would affect law practices and other businesses with revenue of more than US$10m a year, forcing them to switch from the current cash received basis to an accrual accounting method.  ‘It’s a very onerous accounting burden on a firm,’ said Carol Adinamis, a tax lawyer at Adinamis Michael & Saunders. ‘The biggest problem is, they’re going to be asked to pay taxes on money they haven’t received yet.’ Source: Indianapolis Business Journal