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
Genre
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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