... Principles Board 11 “Accounting for Income Taxes”, issued by the AICPA in 1967, made some important contributions regarding the consideration of the comprehensive method of temporary differences. According to paragraph 30, “under comprehensive allocation, material tax effects are given recognition...

.... The paper analyses the behaviour of listed Spanish firms in this accounting‐taxation relationship 1996‐1998, the extent of introduction of the inter‐period income tax allocation method, and the number and types of permanent and temporary differences reported. Most firms adopt the income tax allocation...

... and perceptions have led to government pressure in most developed countries to reduce compliance costs. This paper explores the likely impact of compliance costs in the UK as income tax self‐assessment is introduced, leaning on evidence from Australia, where self‐assessment is the standard. © MCB UP Limited...

...Rex Marshall; Malcolm Smith; Robert W. Armstrong Suggests that, as the UK moves to a system of self‐assessment for determining income tax liability, it is instructive to look at the experience of Australia, where such a system has operated for the last ten years. Reports that the Australian...