The Resource Accounting for income taxes : fundamental principles and special topics, April D. Little, CPA, Partner, Grant Thornton LLP, e-mail: april.little@us.gt.com and Paul M. Howell, MPA, CPA, Retired Partner, Grant Thornton LLP, e-mail: paul.m.howell@outlook.com and Larry M. Walther, CPA, Ph.D., EY Professor and Head, School of Accounting, Senior Associate Dean, Jon M. Huntsman School of Business, Utah State University, e-mail: larry.walther@usu.edu

Accounting for income taxes : fundamental principles and special topics, April D. Little, CPA, Partner, Grant Thornton LLP, e-mail: april.little@us.gt.com and Paul M. Howell, MPA, CPA, Retired Partner, Grant Thornton LLP, e-mail: paul.m.howell@outlook.com and Larry M. Walther, CPA, Ph.D., EY Professor and Head, School of Accounting, Senior Associate Dean, Jon M. Huntsman School of Business, Utah State University, e-mail: larry.walther@usu.edu

Label
Accounting for income taxes : fundamental principles and special topics
Title
Accounting for income taxes
Title remainder
fundamental principles and special topics
Statement of responsibility
April D. Little, CPA, Partner, Grant Thornton LLP, e-mail: april.little@us.gt.com and Paul M. Howell, MPA, CPA, Retired Partner, Grant Thornton LLP, e-mail: paul.m.howell@outlook.com and Larry M. Walther, CPA, Ph.D., EY Professor and Head, School of Accounting, Senior Associate Dean, Jon M. Huntsman School of Business, Utah State University, e-mail: larry.walther@usu.edu
Creator
Contributor
Author
Issuing body
Subject
Language
eng
Summary
"Bloomberg Tax Accounting Portfolio 5001, Accounting for Income Taxes: Fundamental Principles and Special Topics, analyzes the rules in FASB Accounting Standards Codification Topic 740 (ASC 740), Accounting for Income Taxes, Income Taxes. Application of these standards requires a thorough understanding of their conceptual underpinnings, and significant judgment is required in implementation of these decidedly principles-based standards. This Portfolio also discusses associated issues such as the impact of tax-planning strategies, tax-advantaged transactions, and reporting and disclosure requirements, including a comparative summary to applicable international reporting standards."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Little, April D
Entry convention
integrated entry
LC call number
HF5616.U5
LC item number
A345 no. 5001 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
1960-
http://library.link/vocab/relatedWorkOrContributorName
  • Howell, Paul M.
  • Walther, Larry M.
  • Tax Management Inc
Series statement
Accounting policy & practice portfolios : accounting for income taxes
Series volume
portfolio 5001
http://library.link/vocab/subjectName
  • Corporations
  • Accounting
  • Income tax
Label
Accounting for income taxes : fundamental principles and special topics, April D. Little, CPA, Partner, Grant Thornton LLP, e-mail: april.little@us.gt.com and Paul M. Howell, MPA, CPA, Retired Partner, Grant Thornton LLP, e-mail: paul.m.howell@outlook.com and Larry M. Walther, CPA, Ph.D., EY Professor and Head, School of Accounting, Senior Associate Dean, Jon M. Huntsman School of Business, Utah State University, e-mail: larry.walther@usu.edu
Instantiates
Publication
Note
Authors: Paul M. Howell and Larry M. Walther, <2008>
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 -- Temporary differences -- Recognition and measurement -- Financial statement presentation and disclosure -- Tax positions and uncertainty -- Special topics -- In focus: business combinations -- 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)222315963
Label
Accounting for income taxes : fundamental principles and special topics, April D. Little, CPA, Partner, Grant Thornton LLP, e-mail: april.little@us.gt.com and Paul M. Howell, MPA, CPA, Retired Partner, Grant Thornton LLP, e-mail: paul.m.howell@outlook.com and Larry M. Walther, CPA, Ph.D., EY Professor and Head, School of Accounting, Senior Associate Dean, Jon M. Huntsman School of Business, Utah State University, e-mail: larry.walther@usu.edu
Publication
Note
Authors: Paul M. Howell and Larry M. Walther, <2008>
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 -- Temporary differences -- Recognition and measurement -- Financial statement presentation and disclosure -- Tax positions and uncertainty -- Special topics -- In focus: business combinations -- 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)222315963

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