Statement of Financial Accounting Standards No. 96: Some Theoretical Problems.
分析了美国财务会计准则第96号（所得税会计）带来的理论问题，该准则用负债法取代递延法，将所得税费用确认重点从利润表转向资产负债表的资产和负债定义与计量。
Abstract This article focuses on the theoretical problems imposed by the change in income tax allocation with the issuance of Statement of Financial Accounting Standards No. 96 also called Accounting for Income Taxes, which came out December 1987, superseding APB Opinion No. 11 in the U. S. Statement 96 keeps the comprehensive income tax allocation orientation of APB Opinion No. 11 but it substitutes a liability method in place of the deferred method of its predecessor. It employs a strict formula approach with some unusual assumptions for calculating the accrual of future tax return consequences of temporary differences. Statement 96 has changed the focus of income tax expense recognition from matching and emphasis on the income statement to appropriate definition and measurement of assets and liabilities and emphasis on the balance sheet.