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March 18, 2026The Accounting Review

A New Look at Accounting for Operating Loss Carryforwards.

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Authors

SLSamuel LaibstainCollege of Accounting

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Implication

The article discusses accounting methods for operating loss carryforwards, suggesting changes to align them with tax reporting standards.

Key Points

  • The article examines discrepancies between accounting practices and conservative accounting principles regarding operating loss carryforwards.
  • Analyzes current accounting methods related to loss carryforwards
  • Explores the implications of timing differences on financial reporting
  • Recommends updates to existing accounting guidelines
  • Identifies significant inconsistencies in current accounting practices
  • Suggests theoretical frameworks for improving accounting standards
  • Highlights the need for better alignment between tax reporting and accounting methods

Cite This Study

Samuel Laibstain (1971) studied this question.

synapsesocial.com/papers/69ba42cf4e9516ffd37a3744https://doi.org/10.2308/tar-4487765
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