This article reviews the development of income presentation found in the authoritative accounting pronouncements since 1941. During this period, within the historical cost reporting model for presentation of income, emphasis has shifted from the...
Investments, Foreign -- Law and legislation -- United States;Business enterprises, Foreign -- United States;Taxation -- Law and legislation -- United States;
United States. Tax Equity and Fiscal Responsibility Act of 1982; Taxation -- Law and legislation -- United States;Income tax -- Law and legislation -- United States;