... (a) SFAS No 109 – ‘ Accounting for Income Taxes ’ (Financial Accounting Standards Board, 1992), (b) FIN 48 – ‘ Accounting for Uncertainty in Income Taxes ’ (Financial Accounting Standards Board, ... 1967 Opinion No 11, Accounting for Income Taxes APB, Stamford Accounting Principles Board, 1972 Opinion No 23, Accounting for Income Taxes Special Areas APB, Stamford Albring, S., 2006 The effects ... of accounting for income taxes In their wide-ranging, excellent review of tax research in accounting, finance, and economics, Hanlon and Heitzman (2010) discuss parts of the accounting for income...