Roland S. Hill and Joseph V. Weber on Current Developments.
概述了财务会计准则委员会（FASB）在1987年底前可能发布的关于所得税会计、现金流量报告和合并报表的三项最终准则，并重点说明了与原提案相比的重大变化。
Abstract If the Financial Accounting Standards Board sticks to its current plans, the fourth quarter of 1987 will see a flurry of activity with potentially significant effects for most companies. Most notably, the FASB is moving towards issuing, before year end, final statements on accounting for income taxes, cash flow reporting, and consolidation of all majority-owned subsidiaries. Following is a brief summary of the status of each of these proposals, focusing on significant changes expected from the original proposals as previously reported in the March 1987 column. Following the public hearings of the FASB's Exposure Draft "Accounting for Income Taxes" (ED) in early January 1987, the Board re- considered several aspects of the proposal in light of comments received. It met several times on some of the more contentious issues and took tentative decisions. Under the Board's current view, if a purchase business combination occurred before the restated period, the purchase accounting could not be restated. Book-tax basis differences at the date of adoption would become temporary differences and deferred taxes would be provided on those amounts, with the catch-up adjustment being a part of the overall cumulative effect of adopting the statement.