Accounting for income taxes : managing uncertain tax positions under ASC 740 and ASC 450 : a practical guide / Michael H. Salama, Esq., The Walt Disney Company, Burbank, CA.
2014
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Items
Details
Author
Title
Accounting for income taxes : managing uncertain tax positions under ASC 740 and ASC 450 : a practical guide / Michael H. Salama, Esq., The Walt Disney Company, Burbank, CA.
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [2014]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Accounting policy & practice series ; 5005.
Formatted Contents Note
Scope of ASC 740
ASC 450 Standard for Non-Income Tax Matters
Introduction to the Uncertain Tax Position Rules in ASC 740 (Former FIN 48)
Generating an Inventory of Uncertain Tax Positions
Differentiating Between a Valuation Allowance Analysis and an Uncertain Tax Position Analysis
Step One: Recognition
Step Two: Measurement
Later Period Changes to Recognition and/or Measurement
Interest and Penalties
Balance Sheet Classification and Disclosures
Considerations in Business Combination Transactions
Privilege, Work Product Doctrine and Related Considerations
Tax Return Schedule UTP Disclosure
Steps to Building a Basic Tax Model & Non-Monte Carlo Means of Conducting Stress Testing
Working Papers.
ASC 450 Standard for Non-Income Tax Matters
Introduction to the Uncertain Tax Position Rules in ASC 740 (Former FIN 48)
Generating an Inventory of Uncertain Tax Positions
Differentiating Between a Valuation Allowance Analysis and an Uncertain Tax Position Analysis
Step One: Recognition
Step Two: Measurement
Later Period Changes to Recognition and/or Measurement
Interest and Penalties
Balance Sheet Classification and Disclosures
Considerations in Business Combination Transactions
Privilege, Work Product Doctrine and Related Considerations
Tax Return Schedule UTP Disclosure
Steps to Building a Basic Tax Model & Non-Monte Carlo Means of Conducting Stress Testing
Working Papers.
Summary
" ... provides a comprehensive and holistic analysis of how to properly account for and strategically manage a portfolio of uncertain tax positions. This Portfolio begins with an overview of what constitutes a tax based upon income, the entities covered by the income tax accounting rules, and an overview of the Flaw of Averages - how non-linear items impact forecasts and models of uncertain numbers. The Portfolio continues with a discussion of how to generate an inventory of uncertain income tax positions and addresses the differences between a valuation allowance analysis and an uncertain income tax position analysis. The Portfolio then covers in detail the recognition and measurement steps under ASC 740 and associated matters."
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Title from title screen (viewed May 21, 2015).
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Language
English
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