Accounting for income taxes : FASB ASC 740 / Ernst & Young LLP.
2006
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Items
Details
Title
Accounting for income taxes : FASB ASC 740 / Ernst & Young LLP.
Former Title
Accounting for income taxes--FAS 109 <mar. 15, 2010>
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [2006]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Accounting policy & practice series ; 5000-8th.
Formatted Contents Note
Detailed analysis. Introduction
Scope
Objectives and basic principles
Temporary differences
Recognition and measurement
Valuation allowance
A change in the valuation allowance
An enacted change in tax laws or rates
Change in the tax status of an entity
Regulated entities
Business combinations
Noncontrolling interests
Asset acquisitions
Foreign and domestic subsidiaries and U.S. steamship entity temporary differences
Intraperiod tax allocation
Reorganizations
Separate financial statements of a subsidiary
Financial statement presentation
Accounting for uncertainty in income taxes
Interim reporting
Share-based payment (prior to the adoption of ASU 2016-09)
Share-based payment (prior to the adoption of ASU 2016-09)
Working papers.
Scope
Objectives and basic principles
Temporary differences
Recognition and measurement
Valuation allowance
A change in the valuation allowance
An enacted change in tax laws or rates
Change in the tax status of an entity
Regulated entities
Business combinations
Noncontrolling interests
Asset acquisitions
Foreign and domestic subsidiaries and U.S. steamship entity temporary differences
Intraperiod tax allocation
Reorganizations
Separate financial statements of a subsidiary
Financial statement presentation
Accounting for uncertainty in income taxes
Interim reporting
Share-based payment (prior to the adoption of ASU 2016-09)
Share-based payment (prior to the adoption of ASU 2016-09)
Working papers.
Summary
"This guide is designed to summarize the accounting literature related to accounting for income taxes. Accounting Standards Codification Topic 740 includes financial accounting and reporting guidance for the effects of income taxes that result from an entity's activities during the current and preceding years. It codified the guidance that was previously included in Statement 109, APB 23 and other FASB statements and EITF consensuses."
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on contents viewed on May 1, 2019; title from description page.
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in