It has been focused on three fields : one is the nature of income tax accounting , another is the tendency about institution of working out standards , the other is the degree and method about inter - period allocation of income taxes 美國(guó)所得稅會(huì)計(jì)的研究主要集中在三個(gè)問題上:一是所得稅的本質(zhì);二是準(zhǔn)則制訂機(jī)構(gòu)的傾向;三是所得稅跨期攤配的程度與方法。其中矛盾的焦點(diǎn)又集中在遞延法和債務(wù)法的選擇上。