Interactions Between Financial and Tax Accounting Caused by the Tax Reform Act of 1986.
讨论了美国1986年税制改革法案如何加强财务会计与税务会计之间的互动，特别是对替代性最低税的影响，以及公司管理层在评估财务报告选择时需考虑税务计算的影响。
Abstract This article discusses the interactions between financial and tax accounting caused by the Tax Reform Act of 1986 in the U.S. Aim to strengthened alternative minimum tax statute. The change in corporate tax law increases the interaction between the Generally Accepted Accounting Principles' concept of financially reported income and federal tax system's definition of income. The law may directly affect both taxable financial accounting systems. The corporate management will also consider the possible effects on tax calculations when evaluating financial reporting alternatives.