Now and Later: GAAP vs. Tax Treatment of the Reinstated R&D Credit

The late reinstatement of the R&D credit has a key effect on the U.S. GAAP treatment of the credit on businesses? 2012 financial statements.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/CH4LpPuqxDw/clinic_may2013-story-12.aspx

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