haku: @indexterm Accounting standards / yhteensä: 876
viite: 439 / 876
| Tekijä: | Klingler, J. P. Savage, J. B. |
| Otsikko: | Deciphering the new accounting for income tax rules. |
| Lehti: | Management Accounting (New York)
1988 : AUG, VOL. 70:2, p. 32-38 |
| Asiasana: | ACCOUNTING STANDARDS INCOME TAX FINANCIAL REPORTING |
| Kieli: | eng |
| Tiivistelmä: | Review of the implications of Financial Accounting Standards 96 (FAS 96): the temporary versus timing difference identification and tax basis. Deferred tax liabilities and assets. Temporary differences. Two special problems related to tax rate changes and financial statement presentation. Disclosure. Six Tables accompany the study and a separate Box reviews accounting for income taxes. |
SCIMA