Accounting for Deferred Income Taxes (2) (AICPA)
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- Synopsis
- A complicated accounting model, FASB ASC 740 has been around for a while. But the rules are becoming more challenging as businesses become more complex. This book incorporates the new tax rates and other impacts of the Tax Cuts and Jobs Act and will assist you in understanding FASB ASC 740, Income Taxes, and how it establishes guidelines for accounting for income taxes, including income tax expense, classification of deferred tax accounts, and related disclosures.Key topics include: Principles of FASB ASC 740 Income tax expense and deferred tax liabilities and assets Valuation allowances Proper documentation of deferred income taxes in the work papers Required disclosures within the financial statements
- Copyright:
- 1991
Book Details
- Book Quality:
- Publisher Quality
- Book Size:
- 224 Pages
- ISBN-13:
- 9781119724612
- Related ISBNs:
- 9781119724636, 9781119724568
- Publisher:
- Wiley
- Date of Addition:
- 03/25/21
- Copyrighted By:
- American Institute of Certified Public Accountants, Inc. All adaptations and opinions of the author are his own and do not necessarily reflect policies of the AICPA or of the authors of this article.
- Adult content:
- No
- Language:
- English
- Has Image Descriptions:
- No
- Categories:
- Nonfiction, Business and Finance
- Submitted By:
- Bookshare Staff
- Usage Restrictions:
- This is a copyrighted book.