The Resource Accounting for income taxes : uncertain tax positions in transfer pricing, Christopher Desmond and Michelle Johnson and Mark Schuette

Accounting for income taxes : uncertain tax positions in transfer pricing, Christopher Desmond and Michelle Johnson and Mark Schuette

Label
Accounting for income taxes : uncertain tax positions in transfer pricing
Title
Accounting for income taxes
Title remainder
uncertain tax positions in transfer pricing
Statement of responsibility
Christopher Desmond and Michelle Johnson and Mark Schuette
Creator
Contributor
Author
Issuing body
Publisher
Subject
Genre
Language
eng
Summary
"... provides an overview of the two-step process required under Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740-10 (formerly FASB Interpretation No. 48 (FIN 48)) and its application to transfer pricing. The Portfolio provides guidance on determining the units of account and identifying uncertain tax positions; recognizing uncertain tax positions; and evaluating the arm's-length nature of intercompany pricing. It further explains measurement analyses; disclosures; and the key stakeholders affected by ASC 740-10 in relation to transfer pricing."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://bibfra.me/vocab/lite/collectionName
  • Bloomberg BNA (Online database)
  • BNA Tax and Accounting Center
http://library.link/vocab/creatorName
Desmond, Christopher
Entry convention
integrated entry
LC call number
HF5616.U5
LC item number
A345 no. 5004 ONLINE
Nature of contents
  • dictionaries
  • bibliography
Original alphabet or script of title
basic roman
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Johnson, Michelle
  • Schuette, Mark
  • Tax Management Inc
  • Bloomberg BNA
Series statement
BNA tax and accounting portfolio
Series volume
5004
http://library.link/vocab/subjectName
  • Income tax
  • Transfer pricing
  • Corporations
Label
Accounting for income taxes : uncertain tax positions in transfer pricing, Christopher Desmond and Michelle Johnson and Mark Schuette
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
  • Working papers
  • Detailed analysis.
  • Overview of ASC 740-10 and its application to transfer pricing
  • Units of account and identifying uncertain tax positions related to transfer pricing
  • Recognition of uncertain tax positions related to transfer pricing
  • Evaluating the arm's-length nature of intercompany pricing
  • Measurement analyses
  • Disclosures
  • Stakeholders who need to know about ASC 740-10 and transfer pricing
Control code
803422771
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)803422771
Label
Accounting for income taxes : uncertain tax positions in transfer pricing, Christopher Desmond and Michelle Johnson and Mark Schuette
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
  • Working papers
  • Detailed analysis.
  • Overview of ASC 740-10 and its application to transfer pricing
  • Units of account and identifying uncertain tax positions related to transfer pricing
  • Recognition of uncertain tax positions related to transfer pricing
  • Evaluating the arm's-length nature of intercompany pricing
  • Measurement analyses
  • Disclosures
  • Stakeholders who need to know about ASC 740-10 and transfer pricing
Control code
803422771
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)803422771

Library Locations

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      5998 Alcalá Park, San Diego, CA, 92110-2492, US
      32.771471 -117.187496
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