Bridging the Reporting Gap: A Proposal for More Informative Reconciling of Book and Tax Income
In this paper we review the history and purpose of the corporation income tax return's Schedule M-1 in light of recent attention to corporate reporting issues. Although the traditional role for the schedule has been to assist the audit process, the reconciliation of book to tax accounting nu...
| Main Authors: | , |
|---|---|
| Format: | Working Paper |
| Language: | en_US |
| Published: |
2003
|
| Online Access: | http://hdl.handle.net/1721.1/1839 |