Get full access to Wiley GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles and 60K+ other titles, with free 10-day trial of O'Reilly.
There's also live online events, interactive content, certification prep materials, and more.
Perspective and Issues
Scope and Scope Exceptions
Definitions of Terms
Concepts, Rules, and Examples
Evolution of Accounting for Income Taxes
Simplified example of interperiod income tax allocation using the liability method
ASC 740 in Greater Detail
Temporary and Permanent Differences
Temporary differences from share-based compensation arrangements
Temporary differences arising from convertible debt with a beneficial conversion feature
Treatment of Net Operating Loss Carryforwards
Example—Net operating loss carryforwards and income tax credit carryforwards
Measurement of Deferred Income Tax Assets and Liabilities
Scheduling of the reversal years of temporary differences
Determining the appropriate income tax rate
Computing deferred income taxes
Computation of deferred income tax liability and asset—Basic example
The Valuation Allowance for Deferred Income Tax Assets Expected to Be Unrealizable
Establishment of a valuation allowance
Example of applying the more-likely-than-not criterion to a deferred income tax asset
Impact of a qualifying tax strategy
Accounting for Uncertainty in Income Taxes
Initial recognition and measurement
Example of the two-step initial recognition and measurement process
Subsequent recognition, derecognition, and measurement
Applicability to business combinations
The Effect of Tax Law Changes on Previously Recorded Deferred ...
Get Wiley GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles now with the O’Reilly learning platform.
O’Reilly members experience live online training, plus books, videos, and digital content from nearly 200 publishers.
Get Mark Richards’s Software Architecture Patterns ebook to better understand how to design components—and how they should interact.