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March 18, 2026The Accounting Review

The Interperiod Allocation of Corporate Income Taxes: A Proposal.

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Authors

JWJames WaughCarleton University

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Implication

Proposed methods improve income tax allocation in accounting, indicating a need for updated practices.

Key Points

  • This research addresses the complexities of allocating corporate income taxes over multiple periods, seeking to establish clearer guidelines.
  • Examines historical recommendations from accounting committees
  • Analyzes current practices of tax allocation on an asset basis
  • Discusses implications of not discounting deferred tax liabilities
  • Identifies lack of consensus on interperiod income tax allocation
  • Finds current methods may not accurately reflect tax liabilities
  • Suggests a reevaluation of discounting practices for deferred taxes

Cite This Study

James Waugh (1968) studied this question.

synapsesocial.com/papers/69ba43764e9516ffd37a4afchttps://doi.org/10.2308/tar-4496355
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Also Consider

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

  1. 1An Examination of the Relationship Between Interperiod Tax Allocation and Present-Value Depreciation.1973
  2. 2INTRAPERIOD INCOME TAX ALLOCATION--A PRACTICAL CONCEPT.1964
  3. 3SOME ARGUMENTS AGAINST THE INTER-PERIOD ALLOCATION OF INCOME TAXES.1957
  4. 4INTER-PERIOD TAX ALLOCATION OR BASIS ADJUSTMENT?1963
  5. 5YET MORE ON TAX ALLOCATION.1961