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

Accounting for income taxes--FASB ASC 740, Ernst & Young

Label
Accounting for income taxes--FASB ASC 740
Title
Accounting for income taxes--FASB ASC 740
Statement of responsibility
Ernst & Young
Contributor
Issuing body
Publisher
Subject
Genre
Language
eng
Summary
"This Portfolio is designed to summarize the accounting literature related to accounting for income taxes. Accounting Standards Codification Topic 740 (ASC 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 FASB Statement 109, APB 23, and other FASB statements and EITF consensuses.This Portfolio has been updated for Ernst & Young interpretative guidance through October 2011. It has been updated and the guidance has been expanded to cover a variety of topics including valuation allowances, the tax effects related to spin-off transactions, and accounting for government assistance. Updated and expanded sections are indicated in the respective heading as well as in Worksheet 7. Excerpts from and references to the Accounting Standards Codification are contained within this Portfolio. Guidance that may still be applicable but is based on non-authoritative standards not included in the FASB's Accounting Standards Codification is included in the Working Papers."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://bibfra.me/vocab/lite/collectionName
  • Bloomberg BNA (Online database)
  • BNA Tax and Accounting Center
Entry convention
integrated entry
Former title
Accounting for income taxes--FAS 109
LC call number
HF5616.U5
LC item number
A345 no. 5000-5th ONLINE
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
  • Bloomberg BNA
Series statement
BNA tax and accounting portfolios
Series volume
5000-5th
http://library.link/vocab/subjectName
  • Corporations
  • Accounting
  • Income tax
Label
Accounting for income taxes--FASB ASC 740, Ernst & Young
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
  • 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
  • Detailed analysis. Introduction
  • Separate financial statements of a subsidiary
  • Financial statement presentation
  • Accounting for uncertainty in income taxes
  • Interim reporting
  • Working papers
  • Scope
  • Objectives and basic principles
  • Temporary differences
  • Recognition and measurement
  • Valuation allowance
  • A
  • change in the valuation allowance
Control code
76880817
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
System details
Mode of access: World Wide Web
Label
Accounting for income taxes--FASB ASC 740, Ernst & Young
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
  • 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
  • Detailed analysis. Introduction
  • Separate financial statements of a subsidiary
  • Financial statement presentation
  • Accounting for uncertainty in income taxes
  • Interim reporting
  • Working papers
  • Scope
  • Objectives and basic principles
  • Temporary differences
  • Recognition and measurement
  • Valuation allowance
  • A
  • change in the valuation allowance
Control code
76880817
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
System details
Mode of access: World Wide Web

Library Locations

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