The Accounting for Income Taxes Package, part of the Accounting Policy & Practice Series, focuses on the principles and objectives of FAS 109 and FIN 48 (codified in FASB ASC 740-10), including accounting for temporary differences, standards for recognizing tax liabilities, prospective tax refunds and more. Designed for both tax and financial accounting practitioners, this package includes expert analysis, practice tools, links to outside source documents and notification on accounting related news and developments.
What it helps you do:
Portfolios: In-depth analysis on various accounting for income tax topics. Notification: Stay current on news and developments with the Accounting for Income Taxes Monitor and Special Reports. Practice Tools: Working papers (including the full text of FAS 109 and FIN 48) and external links to authoritative pronouncements. Formats and Frequency Available on the Web.Portfolios and Accounting chapters are updated regularly. The Accounting for Income Taxes Monitor is updated regularly.
Accounting for Income Taxes includes the following Portfolios:
Accounting for Income Taxes: FAS 109 (Portfolio 5000)
Accounting for Income Taxes: Fundamental Principles and Special Topics (Portfolio 5001)
Accounting for Income Taxes: Uncertain Tax Positions (FIN 48) (Portfolio 5002)
Accounting for Income Taxes: Uncertain Tax Positions - Selected Topics (Portfolio 5003)