Question

Accountants who favor interperiod income tax allocation argue that income taxes are an expense rather than...

Accountants who favor interperiod income tax allocation argue that income taxes are an expense rather than a distribution of earnings. Explain the significance of this argument. Do not explain the definitions of expense or distribution of earnings.

Homework Answers

Answer #1

The corporate income tax is a cost deductible from revenues in computing period net income.

In double entry system of accounting used by corporates, costs are normally measured on accrual basis and are therefore independent of payments

Period income tax cost is measured by applying an appropriate tax rate to the reported net income before tax adjustment for any permanent difference between this and taxable net income that is, for items, for items of revenue or expense included in the accounts but legally excluded for tax purposes, and for special deductions excluded from the account but allowed for tax purposes

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