CCH Accounting for Income Taxes, 2018 Edition

482 pages
0808046306
17usednewfrom
English

⤡ Uses of text CCH Accounting for Income Taxes, 2018 Edition ⧅ Kindle Ebook By 17usednewfrom 䏣 CCH Accounting for Income Taxes provides guidance on the application of Financial Accounting Standards Board FASB Accounting Standards Codification Topic 740, Income Taxes It also addresses income tax related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations This publication presents the author s interpretation on areas that have not been specifically addressed by the Codification or that require further explanation The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission SEC , combined with lessons learned from leading accounting practitioners Appendix I includes a series of interpretations of income tax related paragraphs that are located in other topics in the Codification Appendix II, Index of Accounting Literature Cited, includes cross references to the interpretations that either refer to or incorporate the pre Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification The FASB decided to exclude nonessential material,such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content However, the author believes such information may be useful to readers of this publication Appendix III contains recent examples reflecting how various U.S public entities have disclosed the information required by Topic 740. CCH Accounting for Income Taxes, 2018 Edition

CCH Accounting for Income Taxes, 2018 Edition