Tax Allocation: Time for a Fundamental Change.
评论了所得税会计问题及准则制定过程，基于1987年美国财务会计准则委员会发布的第96号公告，提出会计本质上是沟通艺术，新准则应增强信息编制者与使用者之间的沟通。
Abstract This article comments on the issues of income tax accounting and the process of standard setting in the light of the Statement of Financial Accounting Standards No. 96, released by the United States Financial Accounting Standards Board in 1987. The approach begins with the suggestion that accounting is fundamentally a communication art. In testing the usefulness of authoritative pronouncements the first test that must be applied is whether the new standard enhances the communication between the preparer of accounting information and its users.