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March 18, 2026The Accounting Review

Inter-Period Tax Allocation or Basis Adjustment?

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Authors

WRWm. L. RabyOhio UniversityRNRobert Doane NeubigOhio University

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Implication

This analysis compares tax allocation practices and accounting basis adjustments, highlighting implications for asset management.

Key Points

  • The aim is to evaluate the impact of different tax allocation methods on balance sheet presentation.
  • Analysis of current tax allocation practices.
  • Evaluation of how asset accounting basis and tax basis differ due to timing.
  • Comparison of liability recognition methods in accounting.
  • Current practices lead to inconsistent balance sheet treatments.
  • Depreciation significantly influences the treatment of assets and liabilities.
  • Alternative methods of recognizing credits are not widely adopted.

Cite This Study

Raby et al. (1963) studied this question.

synapsesocial.com/papers/69ba43f74e9516ffd37a5a97https://doi.org/10.2308/tar-7104473
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Also Consider

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

  1. 1The Interperiod Allocation of Corporate Income Taxes: A Proposal.1968
  2. 2THE SERVICE POTENTIAL CONCEPT AND INTER-PERIOD TAX ALLOCATION.1962
  3. 3Changes in Tax Rates Under the Deferred and Liability Methods of Interperiod Tax Allocation.1987
  4. 4INTRAPERIOD INCOME TAX ALLOCATION--A PRACTICAL CONCEPT.1964
  5. 5Tax Allocation and Non-Historical Financial Statements.1969