Material Changes in Financial Reporting Attributable to the Tax Reform Act of 1986.

Jon W. Bartley; Al Y. S. Chen

doi:10.2308/ah-9604022474

March 1, 1992Accounting Horizons

Material Changes in Financial Reporting Attributable to the Tax Reform Act of 1986.

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Key Points

This research examines the impact of the Tax Reform Act of 1986 on financial reporting practices.
Analyzed frequency of accounting changes post-reform
Evaluated income decreasing changes in reporting
Investigated adjustments in financial and tax accounting conformity
Identified a notable increase in the frequency of accounting changes due to the reform
Documented various income decreasing changes in financial reporting
Highlighted the need for conformity between financial and tax accounting methods

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Implication

Analysis reveals significant changes in financial reporting in the U.S. due to tax reform, indicating new accounting practices.

Abstract

Discusses material changes in financial reporting in the United States caused by the Tax Reform Act of 1986. Frequency of accounting changes; Income decreasing changes; Changes to conform financial and tax accounting.

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Bartley et al. (1992) studied this question.

synapsesocial.com/papers/6a2f96eca1cfeec490828233 https://doi.org/10.2308/ah-9604022474

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Material Changes in Financial Reporting Attributable to the Tax Reform Act of 1986.

Key Points

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Implication

Abstract

Discussion

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Material Changes in Financial Reporting Attributable to the Tax Reform Act of 1986.

Key Points

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Implication

Abstract

Discussion

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