|
|||||
|
|
Reporting of book-tax differences for financial and tax purposes: A case study |
|
| Authors: | Blaise M Sonnier Cherie J Hennig John O Everett William A Raabe |
| Institution: | 1. University of Colorado – Colorado Springs, College of Business Administration, 1420 Austin Bluffs Pkwy, Colorado Springs, CO 80918, United States;2. University of North Carolina, Wilmington, 158 S Setsi Ln, Brevard, NC 28712, United States;3. Virginia Commonwealth University, Box 4000, Department of Accounting, School of Business, Richmond, VA 23284-4000, United States;4. The Ohio State University, 430 Fisher Hall AMIS, Columbus, OH 43210, United States |
| Abstract: | Recent events in financial and tax accounting have brought the issue of financial accounting for tax expenses to the forefront of both the accounting profession and academia. Complexities abound on both sides, from ASC 740/FAS 109 and ASC 740-10/FIN 48 issues on the financial accounting side to the Schedule M-3 and Schedule UTP reporting requirements on the tax side. This complexity has created a vacuum in accounting curricula, as bits and pieces of the total puzzle are covered in the intermediate accounting and tax courses, without a comprehensive, integrated review in one place. |
| Keywords: | Accounting for income taxes" target="_blank">Accounting for income taxes Book-tax differences Uncertain tax positions Schedule M-3 |
| 本文献已被 ScienceDirect 等数据库收录！ | |