Год выпуска: 2008 Автор: Richard R. Petersen, Ronald G. Pippin Издательство: Страниц: 360 ISBN: 0808091638
Описание
CCH Accounting for Income Taxes provides guidance on the application of FASB Statement No. 109, Accounting for Income Taxes, as amended. It also provides interpretations of the various amendments to Statement 109 since 1992, including the guidance contained in FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes an Interpretation of FASB Statement No. 109, which was issued by the FASB in July of 2006. Statement 109 established financial accounting and reporting standards for the effects of income taxes that result from an enterprise's activities during the current and preceding years. It requires an asset and liability approach for financial accounting and reporting for income taxes. This in-depth resource gives professionals indispensable guidance on the complex requirements of Statement 109 and clarifies the implementation issues resulting from the accounting industry s literal approach to applying the statement s criteria. It provides a practical reference tool by...
