The Resource Accounting for income taxes : uncertain tax positions, Amy Dunbar, Ph.D., Associate Professor of Accounting, University of Connecticut and Kathleen McEligot, Deloitte Tax LLP

Accounting for income taxes : uncertain tax positions, Amy Dunbar, Ph.D., Associate Professor of Accounting, University of Connecticut and Kathleen McEligot, Deloitte Tax LLP

Label
Accounting for income taxes : uncertain tax positions
Title
Accounting for income taxes
Title remainder
uncertain tax positions
Statement of responsibility
Amy Dunbar, Ph.D., Associate Professor of Accounting, University of Connecticut and Kathleen McEligot, Deloitte Tax LLP
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
" ... provides a comprehensive analysis of the treatment of uncertain tax positions under the FASB Accounting Standards Codification. This Portfolio describes FASB's two-step process for determining tax benefits that can be reported on the financial statements: (1) recognition--determine if the tax position meets the threshold test of "more likely than not" (MLTN) that the company will be able to sustain the tax return position, based solely on the position's technical merits; (2) measurement--if the tax position meets the MLTN threshold test, measure the tax benefit as the largest amount of benefit that is cumulatively greater than 50% likely to be realized."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Dunbar, Amy
Entry convention
integrated entry
Former title
Accounting for income taxes--uncertain tax positions (FIN 48)
LC call number
HF5616.U5
LC item number
A345 no. 5002-2nd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • McEligot, Kathleen
  • Tax Management Inc
Series statement
Accounting policy & practice portfolios : accounting for income taxes
Series volume
portfolio 5002-2nd
http://library.link/vocab/subjectName
  • Corporations
  • Accounting
  • Income tax
Label
Accounting for income taxes : uncertain tax positions, Amy Dunbar, Ph.D., Associate Professor of Accounting, University of Connecticut and Kathleen McEligot, Deloitte Tax 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, background, and scope of portfolio -- Identification of tax positions -- Recognition threshold: evaluating tax positions -- Measuring uncertain tax benefits -- Changes in recognition or measurement -- Accrual of interest and penalties -- Financial statement classification of unrecognized tax benefits -- Financial statement disclosures -- UTB adoption adjustments and disclosures -- 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)428976188
Label
Accounting for income taxes : uncertain tax positions, Amy Dunbar, Ph.D., Associate Professor of Accounting, University of Connecticut and Kathleen McEligot, Deloitte Tax 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, background, and scope of portfolio -- Identification of tax positions -- Recognition threshold: evaluating tax positions -- Measuring uncertain tax benefits -- Changes in recognition or measurement -- Accrual of interest and penalties -- Financial statement classification of unrecognized tax benefits -- Financial statement disclosures -- UTB adoption adjustments and disclosures -- 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)428976188

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