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About this product
- DescriptionCCH 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 t 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 prouncement or interpretive literature, in whole or in part, that was t codified by the FASB into its Codification. The FASB decided to exclude nessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content.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.
- Author(s)Richard Petersen
- Date of Publication23/06/2015
- FormatPaperback / softback
- SubjectFinance & Accounting
- Country of PublicationUnited States
- Weight726 g
- Width152 mm
- Height226 mm
- Spine28 mm
- Format DetailsTrade paperback (US),Unsewn / adhesive bound
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