October 2014
Intermediate to advanced
1512 pages
57h 40m
English
book
Wiley GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles 2015
by Joanne M. Flood
Content preview from Wiley GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles 2015
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Chapter 44ASC 740 INCOME TAXES
Treatment of Net Operating Loss Carryforwards
Measurement of Deferred Income Tax Assets and Liabilities
The Valuation Allowance for Deferred Income Tax Assets Expected to Be Unrealizable
Accounting for Uncertainty in Income Taxes
The Effect of Tax Law Changes on Previously Recorded Deferred Income Tax Assets and Liabilities
Reporting the Effect of Tax Status Changes
Reporting the Effect of Accounting Changes for Income Tax Purposes
Income Tax Effects of Dividends Paid on Shares Held by Employee Stock Ownership Plans
Deferred Income Tax Effects of Changes in the Fair Value of Debt and Marketable Equity Securities
Tax Allocation for Business Investments
Separate Financial Statements of Subsidiaries or Investees
Intraperiod Income Tax Allocation
Classification in the Statement of Financial Position
PERSPECTIVE AND ISSUES
Subtopics
ASC 740, Income Taxes, consists of three Subtopics:
- ASC 740-10, Overall, which provides most of the guidance on accounting and reporting for income taxes
- ASC 740-20, Intraperiod Tax Allocation, which provides guidance on the process of allocating income tax benefits or expenses to different components of comprehensive income
- ASC 740-30, Other Considerations ...
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