IDEAS home Printed from https://ideas.repec.org/a/eee/joaced/v30y2012i1p58-79.html
   My bibliography  Save this article

Reporting of book-tax differences for financial and tax purposes: A case study

Author

Listed:
  • Sonnier, Blaise M.
  • Hennig, Cherie J.
  • Everett, John O.
  • Raabe, William A.

Abstract

Recent events in financial and tax accounting have brought the issue of financial accounting for tax expenses to the forefront of both the accounting profession and academia. Complexities abound on both sides, from ASC 740/FAS 109 and ASC 740-10/FIN 48 issues on the financial accounting side to the Schedule M-3 and Schedule UTP reporting requirements on the tax side. This complexity has created a vacuum in accounting curricula, as bits and pieces of the total puzzle are covered in the intermediate accounting and tax courses, without a comprehensive, integrated review in one place.

Suggested Citation

  • Sonnier, Blaise M. & Hennig, Cherie J. & Everett, John O. & Raabe, William A., 2012. "Reporting of book-tax differences for financial and tax purposes: A case study," Journal of Accounting Education, Elsevier, vol. 30(1), pages 58-79.
    • Handle: RePEc:eee:joaced:v:30:y:2012:i:1:p:58-79
    DOI: 10.1016/j.jaccedu.2012.06.009
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0748575112000395
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.jaccedu.2012.06.009?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Gintaras CERNIUS & Liucija BIRSKYTE & Arturas BALKEVICIUS, 2016. "Influence Of Rules For Computing Corporate Income Tax On The Accuracy Of Financial Statements Of Lithuanian Companies," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 63(1), pages 65-81, March.
    2. Porter, Jason C., 2019. "Beyond debits and credits: Using integrated projects to improve students’ understanding of financial accounting," Journal of Accounting Education, Elsevier, vol. 46(C), pages 53-71.
    3. Cernius Gintaras & Birskyte Liucija & Balkevicius Arturas, 2016. "Influence of Rules for Computing Corporate Income Tax on the Accuracy of Financial Statements of Lithuanian Companies," Scientific Annals of Economics and Business, Sciendo, vol. 63(1), pages 65-81, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:30:y:2012:i:1:p:58-79. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.