SFAS 109 SFAS 96 1 2 net deductible amounts Richard 1 G. Schroeder, Myrtle W. Clark and Jack M. Cathey Financial Accounting Standards Board, Statement of Financial Accounting Standards No.96, Accounting for Income Taxes, December 1987, para.17 e.
SFAS 96 2 Robert S. Kay and D. Gerald Searfoss SFAS 96 3 SFAS 96 4 SFAS 109 6 SFAS 109 3 SFAS 5 109 SFAS 109 SFAS 109 SFAS 109 Richard G. Schroeder, Myrtle W. Clark and Jack M. Cathey, Financial Accounting Theory and Analysis : Text Readings and Cases, Eighth Edition, 2005, p.401. 2004 457 458 1993 379 Financial Accounting Standards Board, Statement of Financial Accounting Standards No.109, Accounting for Income Taxes, February 1992, para.283. 109 1994 2 Ibid., paras.81 83.
SFAS 109 SFAS 109 6 SFAS 109 1 200 60 60 20 40 1 2 3 200 200 200 20 20 20 180 180 180 72 72 72 1 2 3 200 200 200 60 0 0 140 200 200 72 16 72 8 72 8 84 120 120 Ibid., para.16.
1 2 3 60 60 60 60 60 60 16 8 0 72 72 72 1 1 2 3 2 3 2 3 SFAS 109 more likely than not 7 SFAS 109 SFAS 109 A a b c 8 Ibid., para.17. Ibid., para.24.
B a b c d e1 2 9 SFAS 109 10 SFAS 109 a b c d 1 2 3 11 William J. Read and Robert A. J. Bartsch Ibid., para.23. Ibid., para.25. Ibid., para.21.
12 SFAS 109 1 SFAS 109 1 SFAS 109 SFAS 96 SFAS 109 SFAS 109 SFAS 96 SFAS 109 1 SFAS 96 1987 12 1988 12 15 SFAS 13 109 1992 2 1992 12 1992 14 William J. Read and Robert A. J. Bartsch, Accounting for Deferred Taxes Under FASB 109, Journal of Accountancy Vol.174, December 1992, pp.38 39. SFAS No.96, para.32. SFAS No.109, para.50.
1 SFAS 96 SFAS 109 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 129 147 140 143 168 178 192 247 317 363 365 13 16 16 12 17 20 34 95 169 167 185 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 378 375 400 364 359 403 399 387 422 424 434 172 177 177 165 129 196 195 212 237 243 261 American Institute of Certified Public Accountants, Accounting Trends & Techniques, 1986 Fortieth Edition, pp.123, 156, 1989 Forty-Third Edition, pp.175, 195, 1992 Forty-Sixth Edition, pp.150, 217, 1995 Forty-Ninth Edition, pp.182, 220, 1998 Fifty-Second Edition, pp.186, 217, 2001 Fifty-Fifth Edition, pp.159,.200, 2005 Fifty-Ninth Edition, pp.174, 209, and 2007 Sixty- Edition, pp.151, 183 600 1 1 SFAS 87 SFAS 106 Internal Revenue Code IRC 15 16 17 CCH, Income tax Regulations Volume 1 as of June 23 1986, 1. 401 1 b1i 2002 282 283 James E. Smith, Internal Revenue Code of 1986 and Treasury Regulations Annotated and Selected 2009 Edition, 410 ab412 a.
18 19 IRC 2 2 D. Gerald Searfoss and Naomi Erickson, The Big Unfunded Liability : Postretirement Healthcare Benefits, Journal of Accountancy Vol.166 Number 5, November 1988, p.33. SFAS 87 SFAS 106 SFAS 87 Ibid., 404 a. Ibid., 404 a.
SFAS 87 20 21 22 23 24 SFAS 87 abc d e f SFAS 25 87 SFAS 87 SFAS 87 Financial Accounting Standards Board, Statement of Financial Accounting Standards No.87, Employers Accounting for Pensions, December 1985, para.43. UFJ FAS 2008 Ibid., para.12. Ibid., para.12. Ibid., para.39. Ibid., para.46. Ibid., para.20.
SFAS 106 26 SFAS 106 27 SFAS 106 28 SFAS 106 pay-as-you-go Leauby 29 163 13 21 30 31 SFAS 32 106 33 SFAS 106 a Financial Accounting Standards Board, Statement of Financial Accounting Standards No.106, Employers Accounting for Postretirement Benefits Other Than Pensions, December 1990, para.135. Ibid., para.30. Ibid., para.30. Frederick Gill, Applications in Accounting, Journal of Accountancy Vol.173 Number.6, June 1992, pp.117 118. Bruce A. Leauby, Joseph Y. Ugras, Mary Jeanne Welsh, Early SFAS 106 adopters provide revealing healthcare date, Healthcare Financial Management Vol.47 No.6, Jun 1993, p.104. Anthony F. Cocco, Daniel M. Ivancevich, Glenn A. Vent and John C. Zimmerman, FASB 106 s Deferred Tax Implications, Journal of Accountancy Vol.172 Number. 4, October 1994, pp.89 90. SFAS No.106, para.518. Ibid., para.112.
bcd e fsfas 34 106 SFAS 106 SFAS 87 35 2 2 Ibid., para.46. 113 1995 12 111
SFAS 109 Cocco SFAS 106 1 Frederick 36 1 SFAS 106 37 SFAS 106 3 3 SFAS 106 1 3 1 1 3 5 40 2 7 64 Leauby et. al., Early SFAS 106 adopters provide revealing healthcare date, Healthcare Financial Management Vol.47 No.6, Jun 1993, p.102. 3 SFAS 106 IBM 1991 SFAS 106 2,263 350 SFAS 38 106 39 SFAS 106 40 Frederick Anthony F. Cocco, Daniel M. Ivancevich, Glenn A. Vent and John C. Zimmerman, op. cit., p.91. Frederick Gill, op. cit., p.119. IBM, Annual Report 1991. SFAS 106 SFAS 106 AT&T IBM 6 2006 183 184 SFAS No.106, para.112.
41 SFAS 87 SFAS 106 1 1 42 Behn Miller 1 Bruce K. Behn, Tim V. Eaton and Jan R. Williams Behn SFAS 109 1994 12 CD-Disclosure 322 196 Behn financial situation 43 2 Gregory S. Miller and Douglas J. Skinner Miller Frederick Gill, op. cit., p.118. Bruce K. Behn, Tim V. Eaton and Jan R. Williams, The Determinants of the Deferred Tax Allowance Account Under SFAS No.109, Accounting Horizons Vol.12 No.1, March 1998, p.76. Ibid., pp.63 78.
200 Miller Miller 44 Behn SFAS 109 Miller Behn SFAS 109 45 2 Miller 1993 IBM 3 1 140 190 2 19 50 1995 IBM 12 68,300 46 Gregory S. Miller and Douglas J. Skinner, Determinants of the Valuation Allowance for Deferred Tax Assets Under SFAS No.109, The Accounting Review Vol.73 No.2, April 1998, pp.213 233. 41 6 1990 3 120 Gregory S. Miller and Douglas J. Skinner, op. cit., p.214.
Miller Schrand Frank 1 Gregory S. Miller and Douglas J. Skinner Miller 47 2 Cathering M. Schrand and M. H. Franco Wong Schrand 1993 COMPUSTAT 366 285 Schrand BIS 48 3 Mary Margaret Frank and Sonja Olhoft Rego Frank beat 1993 2001 SIC Code 2000 3999 Frank management 49 3 Ibid., pp.213 233 V1 1 2 Cathering M. Schrand and M. H. Franco Wong, Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No.109, Contemporary Accounting Research Vol.20 No.3, Fall 2003, pp.579 611. Mary Margaret Frank and Sonja Olhoft Rego, Do Manager Use the Valuation Allowance Account to Manage Earnings around Certain Earnings Targets?, Darden Business School Working Paper No.03 09, July 2003, pp.1 44. Mary Margaret Frank and Sonja Olhoft Rego, Do Manager Use the Valuation Allowance Account to Manage Earnings around Certain Earnings Targets?, The Journal of the American Taxation Association Volume. 28 No.1, Spring 2006, pp.43 65.
Schrand Frank SFAS 109 2 4 4 50 2002 2003 2004 2005 2006 165 164 168 168 165 S&P 500 189 S&P 500 MERGENT Online 5 Form 10 K 189 2002 2006 8 SFAS 109 1 51 MERGENT Online URL : http : //www.mergentonline.com/2008 5 4 3 1 2!
SFAS 109 Behn 52 1 53 SFAS 109 SFAS 109! 3 4 Bruce K. Behn, Tim V. Eaton and Jan R. Williams, op. cit., p.76. 1