CCH Accounting for Income Taxes 2014: Interpretations of U.s. Gaap - Softcover

Petersen, Richard R.

Softcover

ISBN 10: 0808033727 ISBN 13: 9780808033721

Verlag: Cch Inc, 2013

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Reseña del editor:

CCH Accounting for Income Taxes provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners. Appendix I includes a series of interpretations of income tax-related paragraphs that are located in other topics in the Codification. Appendix II, "Index of Accounting Literature Cited," includes cross-references to the interpretations that either refer to or incorporate the pre-Codification authoritative pronouncement or interpretive literature, in whole or in part, that was not codified by the FASB into its Codification. The FASB decided to exclude nonessential material, such as redundant summaries of existing standards, historical content, discussions of previous practice, summaries of constituent feedback, and similar content." However, we believe such information may be useful to readers of this publication. Appendix III contains recent examples reflecting how various U.S. public entities have disclosed the information required by Topic 740.

Biografía del autor:

Richard Petersen (Alameda, CA) has an MLIS in library and information studies and teaches UNIX and C/C++ courses at the University of California at Berkeley. He is the author of Linux: The Complete Reference (all four previous editions), Linux Programming: A Beginner s Guide, and many other titles. Ibrahim Haddad (Quebec, Canada) is a researcher at the Ericsson Corporate Unit of Research (Open Systems Lab) in Montreal, Canada, where he is involved with the system architecture of third generation wireless IP networks. He has presented several talks and tutorials at local universities, user groups, and conferences such as Ottawa Linux Symposium 2002. Ibrahim represents Ericsson on the Open Source Development Lab Carrier-Grade Linux Technical Board and sub-groups. He is also a Contributing Editor for the Linux Journal.

Über diese Auflage

• Verlag: Cch Inc
• Erscheinungsdatum: 2013
• ISBN 10: 0808033727
• ISBN 13: 9780808033721
• Einband: Tapa blanda
• Anzahl der Seiten: 457