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    题名: The Effects of the Liability Method of Interperiod Income Tax Allocation on the Financial Statements of Early Adopters of SFAS 96
    作者: 郭弘卿
    Kuo, Horng-Ching
    日期: 1994-03
    上传时间: 2010-10-06 11:29:45 (UTC+8)
    摘要: This study examines the effects of the liability method on the financial statements of SFAS 96’s early adopters, and the effects of the early adopters’ switch to the liability method on the intercompany comparability among firms during the standard’s 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.
    關聯: Journal of Applied Business Research, 10(2) ,114-120
    数据类型: article
    显示于类别:[會計學系] 期刊論文

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