ASC 740, Income Taxes, consists of three subtopics. The first, ASC 740‐10, Overall, provides most of the guidance on accounting and reporting for income taxes. The second, ASC 740‐20, Intraperiod Tax Allocation, provides guidance on the process of allocating income tax benefits or expenses to different components of comprehensive income. The third, ASC 740‐30, Other Considerations or Special Areas, provides guidance for specific limited exceptions related to investments in subsidiaries and corporate joint ventures arising from undistributed earnings or other causes. ASC 740‐270, Interim Reporting, provides the guidance for interim period income taxes. ASC 740‐10 does not apply to other taxes, such as real estate, personal property, sales, excise, use taxes, or franchise taxes to the extent based on capital. This chapter provides definitions of terms included in ASC 740, discusses its perspectives and issues, and talks about the concepts, rules, with examples.


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    Titel :

    ASC 740 INCOME TAXES


    Beteiligte:
    Flood, Joanne M. (Herausgeber:in)


    Erscheinungsdatum :

    2015-12-02


    Format / Umfang :

    52 pages




    Medientyp :

    Aufsatz/Kapitel (Buch)


    Format :

    Elektronische Ressource


    Sprache :

    Englisch