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| Author: | Townsend, P. G. |
| Title: | Tax accounting in an era of tax reform. |
| Journal: | Management Accounting (New York)
1987 : MAR, VOL. 68:9, p. 26-31 |
| Index terms: | COMPANY TAXATION ACCOUNTING STANDARDS POLICY MAKING INCOME TAX |
| Language: | eng |
| Abstract: | A review of the fact that the complexity of accounting for income taxes is demonstrated by the number of pronoucements on the subject, and how accounting rules requiring comprehensive interperiod tax allocation have evolved over time in response to changes in the political climate governing tax policy. The analysis considers current rules, the evolution of tax accounting and the FASB's new definition of deferred taxes. Two Figures are given. |
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