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- W1994574209 abstract "New procedures for financial reporting of income taxes will take effect for many companies this year. These procedures are spelled out in Statement of Financial Accounting Standards 109 and represent a sharp departure from Accounting Principles Board Opinion 11. This article breaks down the new procedures into seven steps and introduces readers to the practical implementation of the asset and liability approach to accounting for income taxes. The article also highlights differences between FAS 109 and its predecessors, focusing on some of the difficult judgments that must be made to apply the new rules." @default.
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- W1994574209 date "1992-01-01" @default.
- W1994574209 modified "2023-09-25" @default.
- W1994574209 title "Understanding and applying FAS 109" @default.
- W1994574209 doi "https://doi.org/10.1002/jcaf.3970040210" @default.
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