Opinion identifies flaws in FASB Statement No. 96 before implementation, suggesting urgent rectification.
Opinion. Points out the flaws of the Financial Accounting Standards Board (FASB) Statement Number 96, `Accounting for Income Taxes.' Necessity of rectification of flaws before the implementation of the statement; Liability method; Net of tax method; Events that create temporary differences.
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Paul Rosenfield (1990) studied this question.
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