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Keywords: accounting for income taxes
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Journal Articles
The Accounting Review (2019) 94 (4): 437–446.
Published: 01 July 2019
... consolidated financial statement reporting (book income), but separate country tax reporting (taxable income). FIGURE 1 Accounting for Income Taxes Setting FIGURE 1. Accounting for Income Taxes Setting From these income reports, firms report taxable income and compute tax paid on their tax...
Journal Articles
The Accounting Review (2017) 92 (5): 201–226.
Published: 01 September 2017
... of Mark L. DeFond. June 2015 November 2016 2017 IRS tax uncertainty Schedule UTP accounting for income taxes disclosure Firms face increasing pressure to disclose information about their uncertain tax positions. Beginning in 2007, U.S. generally accepted accounting...