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March 18, 2026The Accounting Review

The Treatment of Income Taxes by the 1957 Aaa Statement.

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Authors

EHEldon S. HendriksenSmall Business Administration

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Overview

Examines corporate income tax treatment and allocation in financial statements, suggesting updated conceptual approaches.

Key Points

  • The study aims to evaluate the role of income taxes in corporate financial reporting and propose improvements in allocation methods.
  • Analyzes the 1957 Statement recommendations regarding income tax treatment.
  • Discusses the implications of treating income taxes as a determinant of net income.
  • Explores inter-period allocation practices for income taxes.
  • Highlights arguments for including income taxes as influential in determining corporate income.
  • Demonstrates potential improvements in the inter-period allocation of income taxes.
  • Suggests an alternative allocation approach for better compliance with accounting standards.

Cite This Study

Eldon S. Hendriksen (1958) studied this question.

synapsesocial.com/papers/69ba43884e9516ffd37a4dcbhttps://doi.org/10.2308/tar-7061307
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Also Consider

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

  1. 1TREATMENT OF INCOME TAXES IN CORPORATION INCOME STATEMENTS.1945
  2. 2COMMENTS ON THE 1957 REVISION OF CORPORATE ACCOUNTING AND REPORTING STANDARDS.1958
  3. 3INCOME TAXES IN FINANCIAL STATEMENTS.1957
  4. 4An Analytical Basis for the Treatment of Corporate Income Tax.1988
  5. 5The Interperiod Allocation of Corporate Income Taxes: A Proposal.1968