Accounting for income taxes : uncertain tax positions in transfer pricing / Christopher Desmond, Duff & Phelps, Chicago, IL, Michelle Johnson, Duff & Phelps, Chicago, IL and Mark Schuette, Duff & Phelps, Atlanta, GA.
2012
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Items
Details
Title
Accounting for income taxes : uncertain tax positions in transfer pricing / Christopher Desmond, Duff & Phelps, Chicago, IL, Michelle Johnson, Duff & Phelps, Chicago, IL and Mark Schuette, Duff & Phelps, Atlanta, GA.
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [2012]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Accounting policy & practice series ; 5004.
Formatted Contents Note
Detailed analysis. Overview of ASC 740-10 and its application to transfer pricing
Units of account and identifying uncertain tax positions related to transfer pricing
Recognition of uncertain tax positions related to transfer pricing
Evaluating the arm's-length nature of intercompany pricing
Measurement analyses
Disclosures
Stakeholders who need to know about ASC 740-10 and transfer pricing
Working papers.
Units of account and identifying uncertain tax positions related to transfer pricing
Recognition of uncertain tax positions related to transfer pricing
Evaluating the arm's-length nature of intercompany pricing
Measurement analyses
Disclosures
Stakeholders who need to know about ASC 740-10 and transfer pricing
Working papers.
Summary
"Bloomberg Tax Accounting Portfolio 5004, Accounting for Income Taxes: Uncertain Tax Positions in Transfer Pricing (Accounting Policy and Practice Series), provides an overview of the two-step process required under Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740-10 (formerly FASB Interpretation No. 48 (FIN 48)) and its application to transfer pricing. The Portfolio provides guidance on determining the units of account and identifying uncertain tax positions; recognizing uncertain tax positions; and evaluating the arm's-length nature of intercompany pricing. It further explains measurement analyses; disclosures; and the key stakeholders affected by ASC 740-10 in relation to transfer pricing."
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Title from title screen (viewed Aug. 2, 2012).
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in