個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Taxing Situations: Two Cases on Income Taxes and Financial Reporting
內容大綱
Two whimsical situations are described to provide illustrations of situations where income taxes paid differ from the income tax expense that might be included in financial reports. In addition to illustrating that financial reported income may differ from taxable income, the case contains data, to allow students to discover the reasons for and nature of a deferred tax account.