Houston Chronicle

Do You Record Income Tax Expenses in Journal Entries?

Companies record both income tax expense and income tax payable in journal entries. For companies that use the cash basis for both financial and tax reporting, income tax expense equals income tax ...
Harvard Business School

Financial Reporting, Tax Reporting and the Role of Deferred Taxes

Miller, Gregory S. "Financial Reporting, Tax Reporting and the Role of Deferred Taxes." Harvard Business School Background Note 106-026, November 2005.
Houston Chronicle

Deferred Compensation Tax Rules

Deferred compensation plans allow you to offer employees income spread out over the future in exchange for their work today. Retirement plans that you contribute to on behalf of your employees are a ...
Forbes

Why Investors Need Better Corporate Tax Disclosures- Part I

Forbes contributors publish independent expert analyses and insights. I am the Kester and Brynes Professor at Columbia Business School and a Chazen Senior Scholar at the Jerome A. Chazen Institute for ...