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Current Issues in the Measurement and Disclosure of Corporate Income Taxes.

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This article reviews unresolved issues in corporate income tax disclosures, suggesting improvements for clarity and consistency.

Investigate issues in the measurement and disclosure of corporate income taxes in annual reports.
Review of corporate annual reports
Analysis of Accounting Series Release No. 149 effects
Identification of unresolved reporting issues
Highlighted measurement challenges for multiple corporate entities
Outlined issues with indefinite reversal criteria
Discussed disclosure concerns regarding current income taxes with deferral accounting

Seidler et al. (1979) studied this question.

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