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

Blaise M. Sonnier, Cherie J. Hennig, John O. Everett and William A. Raabe

Journal of Accounting Education, 2012, vol. 30, issue 1, 58-79

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.

Keywords: Accounting for income taxes; Book-tax differences; Uncertain tax positions; Schedule M-3 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:30:y:2012:i:1:p:58-79

DOI: 10.1016/j.jaccedu.2012.06.009

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