Material Changes in Financial Reporting Attributable to the Tax Reform Act of 1986.
讨论了美国1986年税收改革法案引发的财务报告重大变化，包括会计变更频率、收入递减调整以及财务与税务会计的趋同。
Abstract Discusses material changes in financial reporting in the United States caused by the Tax Reform Act of 1986. Frequency of accounting changes; Income decreasing changes; Changes to conform financial and tax accounting.