Allocation of consolidated Taxes--fiction in Financial Statements.
研究了合并纳税申报的公司，其单独财务报表中的税务数据与纳税申报表数据不一致的问题，分析了产生差异的机制及会计行业的应对，指出现行会计实务的不足并提出改进建议。
Abstract The separate financial statements of corporations which have joined iii filing a consolidated tax return may, and often do, present tax figures which are not rationally related to the figures reported on the corporation's tax return. The mechanism through which the different figures arise and the accounting profession's response to them are examined in light of generally accepted accounting principles. Current accounting practice is found to be deficient and recommendations for improvement are made.