What question did this study set out to answer?

The book explores how anticipated and deferred corporate income taxes are presented in financial statements.

March 18, 2026

Anticipated and Deferred Corporate Income tax in Companies' Financial Statements (Book).

The book explores how anticipated and deferred corporate income taxes are presented in financial statements.
Literature review of accounting standards
Analysis of tax strategies
Evaluation of corporate financial statements
Identifies key accounting practices related to deferred tax
Highlights implications for tax liability management
Explores the impact on company financial reporting

Abstract Reviews the book "Anticipated and Deferred Corporate Income Tax in Companies' Financial Statements," by M.A. van Hoepen.

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Harvey Hendrickson

Jay M. Smith

Brigham Young University

The Accounting Review

Brigham Young University

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