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Extra info for Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements
A. and Australia the practice of providing for deferred taxation is widely referred to as the 'interperiod allocation of corporate income taxes' or, more simply as 'tax allocation'. The term 'tax-effect accounting' has also been used to refer to the practice under discussion'. 3 One might wonder whether we should bother about a name as long as there is agreement about the method of calculating timing differences. However, it can be seen from the different terms that there is much confusion about the nature of what are called timing differences in this study, especially when looking at the following different terms (partially translated) from the literature studied.
Definitions of differences between book income and taxable income When defining timing differences we have to consider: a. whether they are positive (book income exceeds taxable income) or negative (taxable income exceeds book income); b. whether in a certain year they originate or reverse. axable mcome mcome Likewise, when defining permanent differences, we could consider: a. whether they are positive (book income exceeds taxable income) or negative (taxable income exceeds book income); b. whether, at the end of the lifetime of a company, they reverse or not.
Keller: 'Accounting for corporate income taxes', 1961, page 42. 51 NOMENCLATURE AND CLASSIFICATION TIMING DIFFERENCES Moreover, in the example given above, the pattern of depreciation deductions is not at all proportional to the pattern of expected benefits. This can easily be seen when these patterns are expressed in index form (or average cash-flow and average depreciation respectively): cash-flow after tax depreciation according to Moore 1 113 3 106 100 127 113 years 2 4 5 94 87 100 94 73 Apart from the criticism of the opinions and the results of Moore, the analysis of his example showed that: Full application of the net-of-tax method is possible (and necessary) only under the application of the future-orientated economic concept of profit; but then tax-effect acounting is irrelevant because the only consideration relevant to taxes is the amount of tax actually payable.