INCOME TAX ALLOCATION: THE CONTINUING CONTROVERSY IN HISTORICAL PERSPECTIVE

Sally M. Schultz · Roxanne T. Johnson

28 citations0/0 files storedAccounting Historians Journal

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

The appropriate means of accounting for income taxes on financial statements has been among the most hotly debated and frequently recycled issues of the past 50 years. This retrospective account begins with the issuance of the first professional standards during the 1930s and 1940s, and illustrates how theoretical arguments, developed in professional and academic journals during the 1950s, were subsequently recycled and revised during later decades. The problems that led to reconsideration of the deferred tax issue by both the APB during the 1960s and the FASB during the 1980s and 1990s are discussed, as are the solutions offered by these standard setters.

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2018Accounting for Income Taxes 1969The rise of the accounting profession

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1999Taxation research in an accounting context: future prospects and interdisciplinary perspectives 2020Shades of theory: A topic modelling of ways of theorizing in accounting history research 2006Accounting for deferred tax in Japanese Banks and the consequences for their international operations 2006Over‐Complexity in Accounting Standards and the Emerging Duopoly of US GAAP AND IFRS 2021Essence and classification of deferred taxes 2024Fifty Years of the Accounting Historians Journal: A Bibliometric Overview

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