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Simplifying Deferred Taxes.

Title: Simplifying Deferred Taxes.
Name(s): Conrecode, Jacqueline, author
Valencia, Adrian, author
Volkan, Ara, author
Burgess, Deanna, author
Type of Resource: text
Genre: Article
Issuance: monographic
Date Issued: 2012-01-01
Extent: 1 online resource
Language(s): English
Abstract: This paper summarizes the asset/liability approach described in Accounting Standard Codification Topic 740 and highlights four flaws in the current accounting standards. The paper proposes three alternatives to the asset/liability method offering improvements in the current standard and avenues for future research. Empirical evidence for these alternatives is provided demonstrating increases in the debt-equity ratio and resulting improvements in the relevance/reliability of this important benchmark in investment decisions.
Identifier: fgcu_ir_000341 (IID)
Note(s): Article can be accessed at
Persistent Link to This Record:
Use and Reproduction: Copyright held by publisher.
Use and Reproduction:
Host Institution: FGCU
Is Part Of: Academy of Business Disciplines Journal.