44 ASC 740 INCOME TAXES
Evolution of Accounting for Income Taxes
Simplified example of interperiod income tax allocation using the liability method
Temporary and Permanent Differences
Temporary differences from share-based compensation arrangements
Temporary differences arising from convertible debt with a beneficial conversion feature
Treatment of Net Operating Loss Carryforwards
Example—Net operating loss carryforwards and income tax credit carryforwards
Measurement of Deferred Income Tax Assets and Liabilities
Scheduling of the reversal years of temporary differences
Determining the appropriate income tax rate
Computing deferred income taxes
Computation of deferred income tax liability and asset—Basic example
The Valuation Allowance for Deferred Income Tax Assets Expected to Be Unrealizable
Establishment of a valuation allowance
Example of applying the more-likely-than-not criterion to a deferred income tax asset
Impact of a qualifying tax strategy
Accounting for Uncertainty in Income Taxes
Initial recognition and measurement
Example of the two-step initial recognition and measurement process
Subsequent recognition, derecognition, and measurement
Applicability to business combinations
The Effect of Tax Law Changes on Previously Recorded Deferred ...
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