Abstract
The treatment of timing differences in financial statements is called by many different names. M. F. Morley, after an inspection of 300 major British companies in 1970–1971, concluded that the term ‘tax-equalisation’ is mostly used in the U.K. (52%).
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© 1981 Springer Science+Business Media Dordrecht
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van Hoepen, M.A. (1981). The nomenclature and classification of timing differences. In: Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4350-1_4
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DOI: https://doi.org/10.1007/978-94-017-4350-1_4
Publisher Name: Springer, Dordrecht
Print ISBN: 978-94-017-4352-5
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