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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
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    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. 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.
    3. 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.

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