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Accounting for Deferred Income Taxes

Accounting for Deferred Income Taxes

Bobby Carmichael
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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
年:
2020
出版:
2
出版社:
Wiley
语言:
english
页:
224
ISBN 10:
1119724562
ISBN 13:
9781119724568
系列:
AICPA & CIMA
文件:
EPUB, 4.25 MB
IPFS:
CID , CID Blake2b
english, 2020
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