47ASC 740 INCOME TAXES
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Recognition
- Temporary Differences
- Permanent Differences
- Treatment of Net Operating Loss Carryforwards
- Initial Measurement
- Example of the Two-Step Initial Recognition and Measurement Process
- Determining the Appropriate Income Tax Rate
- Computing Deferred Income Taxes
- Example—Computation of Deferred Income Tax Liability and Asset: Basic Example
- Applicability to Business Combinations
- Establishing a Valuation Allowance for Deferred Income Tax Assets
- Example—Establishment of a Valuation Allowance
- Example of Applying the More-Likely-Than-Not Criterion to a Deferred Income Tax Asset
- Example—Impact of a Qualifying Tax Strategy
- Changes in a Valuation Allowance for an Acquired Entity’s Deferred Income Tax Asset
- Subsequent Recognition of New Information Affecting Measurement of Tax Positions
- Tax Law Changes
- Reporting the Effect of Tax Status Changes
- Reporting the Effect of Accounting Changes for Income Tax ...
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