Publication Date
Spring 1989
Abstract
The current requirements for accounting for income taxes for external reporting purposes are embodied in Statement of Financial Accounting Standards Number 96. Although the date this statement will become a requirement has been delayed, this particular rule follows a long line of efforts to deal with and finally and completely establish the procedures for such accounting. This extended abstract details the chronology of events leading to SFAS #96, and the controversy surrounding its implementation.
Recommended Citation
Johnson, Roxanne Therese
(1989)
"History of accounting for income taxes: The major issues and the actions -- An overview,"
Accounting Historians Notebook: Vol. 12:
No.
1, Article 15.
Available at:
https://egrove.olemiss.edu/aah_notebook/vol12/iss1/15