The situation whereby a company has a temporary difference in its pretax financial income versus its income that is taxable and needs to account for the deferred tax liability.
Related information about interperiod income tax allocation:
- interperiod income tax allocation Definition | Business Dictionaries ...
temporary difference between years in which a transaction affects taxable income and accounting (book) income. Temporary differences originate in one period ...
- What is interperiod income tax allocation? definition and meaning
Definition of interperiod income tax allocation: The situation whereby a company has a temporary difference in its pretax financial income versus its income that ...
- Interperiod Income Tax Allocation: Definition from Answers.com
Timing difference between years in which a transaction affects taxable income and accounting (book) income.
- interperiod income tax allocation - Business Definition
interperiod income tax allocation definition: Accounting for a deferred tax liability or asset caused by temporary difference in a corporation's pretax financial ...
- Does Interperiod Income Tax Allocation Enhance Prediction of Cash ...
Oct 29, 1997 ... This paper investigates whether interperiod income tax allocation, a controversial accounting accrual, facilitates prediction of cash flows.
- Chapter 5.3® - Conceptual Issues in Interperiod Tax Allocation ...
Partial allocation falls between no allocation and full allocation. Under partial allocation, Interperiod income tax allocation is applied to some types of temporary ...
- In Defense of Interperiod Income Tax Allocation - Journal of ...
contend that interperiod income tax allocation is inconsistent with the current accounting model' because it results in deferred charges and credits in the balance ...
- Present Value Depreciation and Income Tax Allocation - JStor
of interperiod income tax allocation arises from a fundamental misunderstanding of depreciation: A depreciable asset encom- passes a series of future net cash ...