Abstract This article comments on the issues of income tax accounting and the process of standard setting in the light of the Statement of Financial Accounting Standards No. 96, released by the United States Financial Accounting Standards Board in 1987. The approach begins with the suggestion that accounting is fundamentally a communication art. In testing the usefulness of authoritative pronouncements the first test that must be applied is whether the new standard enhances the communication between the preparer of accounting information and its users.
Burton et al. (Thu,) studied this question.
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