- 3 julio, 2017
- Publicado por: cinthia
- Categoría: APB, NORMAS EMITIDAS POR EL AICPA
In December 1967 the Accounting Principles Board issued APB Opinion No. 11, Accounting for Income Taxes, but deferred modifying the practices of accounting for income taxes in five special areas identified in paragraphs 38 through 41 of that Opinion as requiring further study:
Undistributed earnings of subsidiaries
Intangible development costs in the oil and gas industry
«General reserves» of stock savings and loan associations
Amounts designated as «policyholders’ surplus» by stock life insurance companies.