Accounting For Deferred Income Taxes
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Accounting For Deferred Income Taxes
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Author : Bobby Carmichael
language : en
Publisher: John Wiley & Sons
Release Date : 2020-06-12
Accounting For Deferred Income Taxes written by Bobby Carmichael and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-06-12 with Business & Economics categories.
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
A Summary Of Deferred Income Tax Studies Conducted In The United States And Canada
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Author : Robert W. McGee
language : en
Publisher:
Release Date : 1985
A Summary Of Deferred Income Tax Studies Conducted In The United States And Canada written by Robert W. McGee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with categories.
Sec Administrative Policy Re Balance Sheet Treatment Of Deferred Income Tax Credits
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Author : United States. Securities and Exchange Commission
language : en
Publisher:
Release Date : 1961
Sec Administrative Policy Re Balance Sheet Treatment Of Deferred Income Tax Credits written by United States. Securities and Exchange Commission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1961 with Income tax categories.
The two volumes ... consist of (1) a brief factual resume with no editorial comment, (2) the pertinent commission releases, (3) the written views and comments filed with the commission by accountants ... and others, and (4) the record of the public hearing including exhibits filed.
Accounting For Income Taxes
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Author : Robert W. McGee
language : en
Publisher: Institute of Management Accountants
Release Date : 1984
Accounting For Income Taxes written by Robert W. McGee and has been published by Institute of Management Accountants this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Business & Economics categories.
Anticipated And Deferred Corporate Income Tax In Companies Financial Statements
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Author : M. Van Hoepen
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-06-29
Anticipated And Deferred Corporate Income Tax In Companies Financial Statements written by M. Van Hoepen and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-29 with Business & Economics categories.
The Economic Function Of Deferred Taxes
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Author : Anna Harumova
language : en
Publisher: Cambridge Scholars Publishing
Release Date : 2017-01-06
The Economic Function Of Deferred Taxes written by Anna Harumova and has been published by Cambridge Scholars Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-01-06 with Business & Economics categories.
Deferred tax is an accounting category that forms part of tax expense and affects the reported amounts of profit after tax for businesses. This book explores the issue of deferred taxes at both the theoretical and practical levels, and investigates the financial aspects of such deferred taxes and their economic function in companies. In practical terms, it discusses specific circumstances leading to the creation of deferred tax and their economic function. The first chapter deals with regulatory issues concerning deferred taxes and accounting, specifically noting the accrual principle and different policies for charging, as well as the valuation of fair-value accounting. The second concentrates on such problems as changes in value based on depreciation, and changes in asset revaluation changes in long-term tangible and financial assets. This is followed by a chapter focusing on the problem of an effective income tax rate. The fourth chapter traces the specific practical use and form of economic functions of deferred taxes, and solves the problem of the equitable tax burden, as well as the distribution of this burden when changing the tax rate. Overall, the book defines, analyses, synthesises and compares current methods and the role of deferred taxes in the management of companies.
Accounting For Deferred Income Taxes
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Author : Consolacion L. Fajardo
language : en
Publisher:
Release Date : 2000-02-01
Accounting For Deferred Income Taxes written by Consolacion L. Fajardo and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-02-01 with categories.
Readings In Income Tax Allocation
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Author : Trevor D. Wise
language : en
Publisher:
Release Date : 1988
Readings In Income Tax Allocation written by Trevor D. Wise and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Corporations categories.
Accounting For Income Taxes
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Author : James Ernest Wheeler
language : en
Publisher:
Release Date : 1985
Accounting For Income Taxes written by James Ernest Wheeler and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Corporations categories.
The Accounting Of Deferred Taxes Under Ifrs
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Author : Michael Mehnert
language : en
Publisher: GRIN Verlag
Release Date : 2010-01-15
The Accounting Of Deferred Taxes Under Ifrs written by Michael Mehnert and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-01-15 with Business & Economics categories.
Seminar paper from the year 2009 in the subject Business economics - Accounting and Taxes, grade: 1,7, AKAD University of Applied Sciences Stuttgart, course: IFRS, language: English, abstract: 1 Introduction In a global economy there is a need for common accounting rules. It is simply important for an enterprise to know that national and international stock exchange rules require the application of internationally accepted accounting directives. So there are several good reasons for a trend towards internationalization. For an investor means internationaliza-tion usually accompanied by a standardization of accounting rules that he can compare financial statements quicker and easier. There are no longer time- consuming and ex-pensive conversions of financial statements necessary. Internalization means also that the national differences in the determination of profit will disappear. Standardization would give the term “profit” substance and would allow the comparison of financial statements of different enterprises from several countries. In the European Union enterprises have a special responsibility since 2005. On the 12th of March 2002 the European Parliament endorsed the EC Commission’s proposal that all EU listed companies must follow standards issued by the International Accounting Standards Board (IASB) in their consolidated financial statements starting no later than 2005. In this assignment I want to give a short overview about what the main principles of the International Financial Accounting Principles (IFRS) are all about and what differences to the German Statutory Accounting Rules (HGB) can be distinguished (chapter 2). Then I want to focus on the accounting of deferred taxes under IFRS (chapter 3). After a definition of deferral I want to explain the concepts and methods of deferral in this part. Finally I will have a closer look on deferred tax assets and deferred tax liabilities.