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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/46208

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Title:	The Effects of the Liability Method of Interperiod Income Tax Allocation on the Financial Statements of Early Adopters of SFAS 96
Authors:	郭弘卿 Kuo, Horng-Ching
Date:	1994-03
Issue Date:	2010-10-06 11:29:45 (UTC+8)
Abstract:	This study examines the effects of the liability method on the financial statements of SFAS 96âs early adopters, and the effects of the early adoptersâ switch to the liability method on the intercompany comparability among firms during the standardâs transition period. The results of the study indicate that, although the financial results of the early adopters were somewhat affected by the switch to the new method, the inter-company comparability among firms was not so adversely affected.
Relation:	Journal of Applied Business Research, 10(2) ,114-120
Data Type:	article
Appears in Collections:	[會計學系] 期刊論文

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