Aetna, The SEC and Tax Benefits of Loss Carryforwards.
讨论安泰保险与SEC关于亏损结转税收优惠会计处理的争议，分析现行会计要求、安泰的会计处理及市场反应，主张应修改会计规则以反映税法变化和资产定义。
Abstract ABSTRACT: This article discusses several issues underlying a dispute between Aetna and the SEC about accounting for the tax benefits of loss carryforwards. We discuss current accounting requirements for these benefits, Aetna's accounting for its tax benefits, and the reaction of security markets to its dispute with the SEC. We believe that accounting for these tax benefits should be changed to reflect changes in the tax laws, current definitions of assets, and criteria for accounting recognition.