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Keywords: financial reporting
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Journal Articles
ATA Tax Policy Committee Report—Book-Tax Differences
Available to Purchase
The ATA Journal of Legal Tax Research (2015) 13 (1): 54–85.
Published: 01 June 2015
... these differences. The purpose is to provide a framework for discussion of policy issues regarding tax reporting and its relation to financial reporting. The focus of this paper is financial and tax reporting requirements. Because the starting point for tax reporting is financial reporting, changes in one have...
