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Financial Accounting Standards Board Statement No. 109, William R. Gray
Financial Accounting Standards Board Statement No. 109, William R. Gray
Honors Capstones
The main objective of this capstone project is to focus on one of the more significant issues contained in Statement of Financial Accounting Standards No. 109, which was effective for fiscal years beginning after December 15, 1992. This focus will center upon the recognition of deferred tax assets and the related valuation allowance. This paper is not meant to be a comprehensive discussion and analysis; but, instead will discuss the selected topic of deferred tax assets and the related valuation allowance and then present both a discussion and a case which will discuss the significant issues and problems that have …