search query: @journal_id 50 / total: 1038
reference: 265 / 1038
Author: | Petree, T. Gregory, G. Vitray, R. |
Title: | Evaluating deferred tax assets |
Journal: | Journal of Accountancy
1995 : MAR, p. 71-79 |
Index terms: | ACCOUNTING FINANCE DEFERRED TAXATION |
Language: | eng |
Abstract: | FASB Statement no.109 has made the measurement and evaluation process more subjective. Recognizing deferred tax assets probably is the most complex and subjective area of Financial Accounting Standards Board Statement no.109, Accounting for Income Taxes. Companies must reduce deferred tax assets by a valuation allowance if, based on available evidence, it is "more likely than not" some or all of the deferred tax assets will not be realized. |
SCIMA