Wk 2 Discussion (INCOME: WHAT, WHEN, AND WHO?) - Post 1

The economic benefit doctrine and constructive receipt doctrine help set the lines of demarcation between what constitutes income, when it must be recognized, and who must pay taxes on it. Let's start by defining these doctrines, and then discuss why these doctrines are needed and how the cash basis of accounting can result in manipulation of income. 

Please post at least 200 words with references.