The Resource Accounting for income taxes : FASB ASC 740, Ernst & Young LLP

Accounting for income taxes : FASB ASC 740, Ernst & Young LLP

Label
Accounting for income taxes : FASB ASC 740
Title
Accounting for income taxes
Title remainder
FASB ASC 740
Statement of responsibility
Ernst & Young LLP
Contributor
Issuing body
Subject
Genre
Language
eng
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."
Member of
Cataloging source
BNA
Characteristic
updating web site
Entry convention
integrated entry
Former title
Accounting for income taxes--FAS 109
LC call number
HF5616.U5
LC item number
A345 no. 5000-7th (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Ernst & Young
  • Tax Management Inc
Series statement
Accounting policy & practice portfolios : accounting for income taxes
Series volume
portfolio 5000-7th
http://library.link/vocab/subjectName
  • Corporations
  • Accounting
  • Income tax
Label
Accounting for income taxes : FASB ASC 740, Ernst & Young LLP
Instantiates
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
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
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)76880817
Label
Accounting for income taxes : FASB ASC 740, Ernst & Young LLP
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
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
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)76880817

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      39.954941 -75.193362
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