|Title||:||Accounting for Deferred Income Taxes|
|Release||:||June 12, 2020|
|File type||:||PDF, ePub, eBook|
|File||:||Accounting for Deferred Income Taxes-Bobby Carmichael.pdf|
|Last Checked||:||13 minutes ago|
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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
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