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Bibframe Work

Title
Accounting for income taxes--FASB ASC 740
Type
http://id.loc.gov/ontologies/bflc/Deprecated
Text
Integrating
Contribution
Ernst & Young (Contributor)
Tax Management Inc (Contributor)
Subject
Corporations--Taxation--Accounting--Standards--United States (LCSH)
Accounting--Standards--United States (LCSH)
Income tax--United States--Accounting (LCSH)
Comptabilité--Normes--États-Unis (RVM)
Accounting--Standards
Corporations--Taxation--Accounting--Standards
Income tax--Accounting
United States
Language
English
Geographic Coverage
United States
Notation
Latin
Content
text
Summary
"Accounting Standards Codification Topic 740 (ASC 740) codifies the guidance related to accounting for income taxes that was previously included in FASB Statement 109, APB 23, and other FASB Statements and EITF consensuses. ASC 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. This publication has been updated for the FASB's Accounting Standards Codification as well as Accounting Standards Update 2009-06, Implementation Guidance on Accounting for Uncertainty in Income Taxes and Disclosure Amendments for Nonpublic Entities. Excerpts from and references to the Accounting Standards Codification are contained within this guide."
Table Of Contents
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
Working papers.
Authorized Access Point
Accounting for income taxes--FASB ASC 740
Admin Metadata
Generation Process: DLC marc2bibframe2 v2.5.0
Status: deleted
Encoding Level: preliminary
Description Conventions: Anglo-American cataloguing rules
Identified By: bf:Local, 22989598
Change Date: 2023-04-03T10:55:17
Creation Date: 2023-02-27
Description Language: English
Description Modifier: United States, Library of Congress
Description Authentication:
Non-rendered Predicates: lclocal:d906 lclocal:d925 lclocal:d955 bf:assigner
Note: 2 - integrated

Continues
Accounting for income taxes--FAS 109
Continued By
Accounting for income taxes--FASB ASC 740