Deferred Taxes--More Fatal Flaws.
支持Paul Rosenfield的观点，认为财务会计准则委员会第96号准则选择负债法处理递延税款存在致命缺陷，并讨论了估值账户与分配账户的区别及税收分配的必要性。
Abstract Supports Paul Rosenfield's commentary in the September 1990 issue of the `Accounting Horizons' journal wherein he argues that the Financial Accounting Standards Board 96 is fatally flawed by opting for the liability method for deferred taxes. Balance sheets; Distinction between a valuation account and an allocation account; Need for tax allocation; Net-of-tax theory.