Income tax -- United States -- Accounting;Corporations -- United States -- Taxation
In this paper, the authoritative literature is reviewed chronologically to trace the development of interperiod tax allocation from its inception in the early 1940s to late 1985. The study reveals an evolution from acceptance of either the...
Derivative securities -- Auditing -- Standards -- New York (State);Derivative securities -- Auditing -- Law and legislation -- New York (State);Attest function (Auditing) -- Standards -- New York (State);Insurance companies -- Law and legislation...