Abstract The separate financial statements of corporations which have joined iii filing a consolidated tax return may, and often do, present tax figures which are not rationally related to the figures reported on the corporation's tax return. The mechanism through which the different figures arise and the accounting profession's response to them are examined in light of generally accepted accounting principles. Current accounting practice is found to be deficient and recommendations for improvement are made.
Richard P. Weber (Sun,) studied this question.
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