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March 18, 2026The Accounting Review

Discounting Deferred Tax Liabilities.

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Authors

HNHugo NurnbergCity University of New York

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Implication

Article discusses discounting deferred tax liabilities, indicating advantages in financial reporting accuracy.

Key Points

  • The aim is to evaluate the practice of discounting deferred tax liabilities and its impact on accounting standards.
  • Analyzed the theoretical framework of financial management regarding delayed tax payments
  • Illustrated with a simplified numerical example of tax liabilities and asset returns
  • Discussed implications for income statement disclosures
  • Discounting deferred tax liabilities reveals operational advantages in financial statements
  • Accrual accounting considered tentative but necessary for accurate reporting
  • Further empirical research is needed to establish appropriate discount rates

Cite This Study

Hugo Nurnberg (1972) studied this question.

synapsesocial.com/papers/69ba422e4e9516ffd37a2312https://doi.org/10.2308/tar-4489973
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Discounting of Deferred Income Taxes: An Argument for Reconsideration.1987
  2. 2A Financial Statement Analysis Approach to Deferred Taxes.1988
  3. 3DEFERRED INCOME TAX LIABILITY.1958
  4. 4The Modifiability of Deferred Taxes and their Place in the Balance Sheet and Capital Equations2024 · 4 citations
  5. 5Changes in Tax Rates Under the Deferred and Liability Methods of Interperiod Tax Allocation.1987