Accounting for deferred income taxes
- Author
- Bobby Carmichael
- Publication Year
- 2020
- Publisher
- Wiley
- Language
- English
- Document Type
- Book
- Faculty / Subject Heading
- Business Administration
- Download Book Read 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.
Keywords: Business / Accounting / Accounting / Deferred tax / Accounting Standards Codification / Financial statement / Permanent difference / Tax return / Temporary difference / Unit of account
