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Accounting for income taxes : fundamental principles and special topics / April D. Little, CPA, Partner, Grant Thornton LLP, e-mail: april.little@us.gt.com and Paul M. Howell, MPA, CPA, Retired Partner, Grant Thornton LLP, e-mail: paul.m.howell@outlook.com and Larry M. Walther, CPA, Ph. D., EY Professor and Head, School of Accounting, Senior Associate Dean, Jon M. Huntsman School of Business, Utah State University, e-mail: larry.walther@usu.edu

Author
Little, April D.
Published
Arlington, VA : Tax Management, [2008]-
Physical Description
1 online resource
Additional Creators
Howell, Paul M., 1960-, Walther, Larry M., and Tax Management Inc
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Series
Contents
Detailed analysis. Introduction -- Temporary differences -- Recognition and measurement -- Financial statement presentation and disclosure -- Tax positions and uncertainty -- Special topics -- In focus: business combinations -- Working papers.
Summary
"Bloomberg Tax Accounting Portfolio 5001, Accounting for Income Taxes: Fundamental Principles and Special Topics, analyzes the rules in FASB Accounting Standards Codification Topic 740 (ASC 740), Accounting for Income Taxes, Income Taxes. Application of these standards requires a thorough understanding of their conceptual underpinnings, and significant judgment is required in implementation of these decidedly principles-based standards. This Portfolio also discusses associated issues such as the impact of tax-planning strategies, tax-advantaged transactions, and reporting and disclosure requirements, including a comparative summary to applicable international reporting standards."
Subject(s)
Publication Frequency
Updated irregularly
Note
Authors: Paul M. Howell and Larry M. Walther, <2008>.
Bibliography Note
Includes bibliographical references.
View MARC record | catkey: 27042702