The Resource Accounting for income taxes : managing uncertain tax positions under ASC 740 and ASC 450 : a practical guide, Michael H. Salama, Esq., The Walt Disney Company, Burbank, CA

Accounting for income taxes : managing uncertain tax positions under ASC 740 and ASC 450 : a practical guide, Michael H. Salama, Esq., The Walt Disney Company, Burbank, CA

Label
Accounting for income taxes : managing uncertain tax positions under ASC 740 and ASC 450 : a practical guide
Title
Accounting for income taxes
Title remainder
managing uncertain tax positions under ASC 740 and ASC 450 : a practical guide
Statement of responsibility
Michael H. Salama, Esq., The Walt Disney Company, Burbank, CA
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
" ... provides a comprehensive and holistic analysis of how to properly account for and strategically manage a portfolio of uncertain tax positions. This Portfolio begins with an overview of what constitutes a tax based upon income, the entities covered by the income tax accounting rules, and an overview of the Flaw of Averages - how non-linear items impact forecasts and models of uncertain numbers. The Portfolio continues with a discussion of how to generate an inventory of uncertain income tax positions and addresses the differences between a valuation allowance analysis and an uncertain income tax position analysis. The Portfolio then covers in detail the recognition and measurement steps under ASC 740 and associated matters."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Salama, Michael H
Entry convention
integrated entry
LC call number
HF5616.U5
LC item number
A345 no. 5005 (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
Tax Management Inc
Series statement
Accounting policy & practice portfolios : accounting for income taxes
Series volume
portfolio 5005
http://library.link/vocab/subjectName
  • Income tax
  • Corporations
Label
Accounting for income taxes : managing uncertain tax positions under ASC 740 and ASC 450 : a practical guide, Michael H. Salama, Esq., The Walt Disney Company, Burbank, CA
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
Scope of ASC 740 -- ASC 450 Standard for Non-Income Tax Matters -- Introduction to the Uncertain Tax Position Rules in ASC 740 (Former FIN 48) -- Generating an Inventory of Uncertain Tax Positions -- Differentiating Between a Valuation Allowance Analysis and an Uncertain Tax Position Analysis -- Step One: Recognition -- Step Two: Measurement -- Later Period Changes to Recognition and/or Measurement -- Interest and Penalties -- Balance Sheet Classification and Disclosures -- Considerations in Business Combination Transactions -- Privilege, Work Product Doctrine and Related Considerations -- Tax Return Schedule UTP Disclosure -- Steps to Building a Basic Tax Model & Non-Monte Carlo Means of Conducting Stress Testing -- 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)909804125
Label
Accounting for income taxes : managing uncertain tax positions under ASC 740 and ASC 450 : a practical guide, Michael H. Salama, Esq., The Walt Disney Company, Burbank, CA
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
Scope of ASC 740 -- ASC 450 Standard for Non-Income Tax Matters -- Introduction to the Uncertain Tax Position Rules in ASC 740 (Former FIN 48) -- Generating an Inventory of Uncertain Tax Positions -- Differentiating Between a Valuation Allowance Analysis and an Uncertain Tax Position Analysis -- Step One: Recognition -- Step Two: Measurement -- Later Period Changes to Recognition and/or Measurement -- Interest and Penalties -- Balance Sheet Classification and Disclosures -- Considerations in Business Combination Transactions -- Privilege, Work Product Doctrine and Related Considerations -- Tax Return Schedule UTP Disclosure -- Steps to Building a Basic Tax Model & Non-Monte Carlo Means of Conducting Stress Testing -- 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)909804125

Library Locations

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      39.954941 -75.193362
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