Income taxes and financial reporting: the basic issues

Journal Article · Fri Mar 01 00:00:00 EST 1985 · Oil Gas Tax Q.; (United States)

OSTI ID:5716355

Strawser, R H; Strawser, J R; Strawser, J A

The purpose of this article was to review the basic issues involved in the continuing controversy regarding the accounting for income taxes and interperiod tax allocation. As this significant issue continues to be a matter of considerable concern and controversy in the financial community, accountants and others concerned with the financial reporting practices of the oil and gas industry must be aware of developments in this area as they are considered and adopted, in order to make a systematic, orderly transition to new and hopefully more useful and informative reporting techniques. 7 references.

• Research Organization: Texas A and M Univ., College Station
• OSTI ID: 5716355
• Journal Information: Oil Gas Tax Q.; (United States), Vol. 33:3
• Country of Publication: United States
• Language: English

Related Subjects

02 PETROLEUM
03 NATURAL GAS
29 ENERGY PLANNING
POLICY AND ECONOMY
NATURAL GAS INDUSTRY
TAXES
PETROLEUM INDUSTRY
ACCOUNTING
INDUSTRY
021000* - Petroleum- Legislation & Regulations
031000 - Natural Gas- Legislation & Regulations
294002 - Energy Planning & Policy- Petroleum
294003 - Energy Planning & Policy- Natural Gas