Examlex
The business media is a significant external control mechanism.
Interperiod Tax Allocation
The process of distributing income tax expenses or benefits over different accounting periods because of temporary differences that cause deferred tax amounts.
Intraperiod Tax Allocation
The allocation of income tax expense or benefit among various components of comprehensive income, net income, and other directly related statements within a single period.
Current Taxes Payable
This refers to the amount of taxes a company is obligated to pay to the government within the current fiscal year, not yet paid.
IRS
The Internal Revenue Service, a U.S. government agency responsible for the collection of taxes and enforcement of tax laws.
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