The Fatal Flaw of FASB Statement No. 96.
指出FASB第96号声明《所得税会计》的缺陷，包括负债法和税后净额法的问题，以及产生暂时性差异的事项，强调在实施前必须修正这些缺陷。
Abstract Opinion. Points out the flaws of the Financial Accounting Standards Board (FASB) Statement Number 96, `Accounting for Income Taxes.' Necessity of rectification of flaws before the implementation of the statement; Liability method; Net of tax method; Events that create temporary differences.