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This article aims to clarify the guidelines set forth by FASB Statement No. 96 regarding deferred tax assets and liabilities.

Deferred Tax Assets Under FASB Statement No. 96.

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This article examines deferred tax assets accounting, focusing on guidelines from FASB Statement No. 96.

This article aims to clarify the guidelines set forth by FASB Statement No. 96 regarding deferred tax assets and liabilities.
Analyzes the asset/liability approach for deferred tax accounting as per FASB Statement No. 96.
Examines the implications of recognizing deferred tax assets and liabilities in financial statements.
Discusses the recognition of tax implications arising from temporary differences in trade receivables and unearned revenue.
Identifies the basic theory and guidelines for the application of deferred tax accounting under FASB 96.
Clarifies how deferred tax liabilities and assets interact with trade receivables and unearned revenue based on accounting principles.

Hugo Nurnberg (1989) studied this question.

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