Kinh doanh - Marketing
Kinh tế quản lý
Biểu mẫu - Văn bản
Tài chính - Ngân hàng
Công nghệ thông tin
Tiếng anh ngoại ngữ
Kĩ thuật công nghệ
Khoa học tự nhiên
Khoa học xã hội
Văn hóa nghệ thuật
Sức khỏe - Y tế
Văn bản luật
Nông Lâm Ngư
Kỹ năng mềm
Luận văn - Báo cáo
Giải trí - Thư giãn
Tài liệu phổ thông
Văn mẫu
Giới thiệu
Đăng ký
Đăng nhập
Tìm
Danh mục
Kinh doanh - Marketing
Kinh tế quản lý
Biểu mẫu - Văn bản
Tài chính - Ngân hàng
Công nghệ thông tin
Tiếng anh ngoại ngữ
Kĩ thuật công nghệ
Khoa học tự nhiên
Khoa học xã hội
Văn hóa nghệ thuật
Y tế sức khỏe
Văn bản luật
Nông lâm ngư
Kĩ năng mềm
Luận văn - Báo cáo
Giải trí - Thư giãn
Tài liệu phổ thông
Văn mẫu
Thông tin
Điều khoản sử dụng
Quy định bảo mật
Quy chế hoạt động
Chính sách bản quyền
Giới thiệu
Đăng ký
Đăng nhập
0
Trang chủ
Tài Chính - Ngân Hàng
Tài chính doanh nghiệp
Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 17: Accounting for income taxes
Đang chuẩn bị liên kết để tải về tài liệu:
Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 17: Accounting for income taxes
Quang Thạch
88
22
pptx
Đang chuẩn bị nút TẢI XUỐNG, xin hãy chờ
Tải xuống
The purpose of this chapter is: Explain the objectives behind FASB ASC Topic 740, Accounting for Income Taxes, and the income tax provision process; calculate the current and deferred income tax expense or benefit components of a company’s income tax provision; recall what a valuation allowance represents and describe the process by which it is determined;. | Chapter 17 Accounting for Income Taxes 1 Learning objectives Explain the objectives behind FASB ASC Topic 740, Accounting for Income Taxes, and the income tax provision process Calculate the current and deferred income tax expense or benefit components of a company’s income tax provision Recall what a valuation allowance represents and describe the process by which it is determined 2 Learning objectives Explain how a company accounts for its uncertain income tax positions under ASC 740 (a codification of FASB Interpretation (FIN) No. 48, Accounting for Uncertainty in Income Taxes) Recognize the different components of a company’s disclosure of its income tax accounts in the financial statements and footnotes and comprehend how a company computes and discloses the components of its “effective tax rate” 3 Objectives of “Accounting for Income Taxes” and Income Tax Provision Process The income tax provision includes Current year taxes payable or refundable Any changes to future income . | Chapter 17 Accounting for Income Taxes 1 Learning objectives Explain the objectives behind FASB ASC Topic 740, Accounting for Income Taxes, and the income tax provision process Calculate the current and deferred income tax expense or benefit components of a company’s income tax provision Recall what a valuation allowance represents and describe the process by which it is determined 2 Learning objectives Explain how a company accounts for its uncertain income tax positions under ASC 740 (a codification of FASB Interpretation (FIN) No. 48, Accounting for Uncertainty in Income Taxes) Recognize the different components of a company’s disclosure of its income tax accounts in the financial statements and footnotes and comprehend how a company computes and discloses the components of its “effective tax rate” 3 Objectives of “Accounting for Income Taxes” and Income Tax Provision Process The income tax provision includes Current year taxes payable or refundable Any changes to future income taxes payable or refundable that result from differences in the timing of when an item is reported on the tax return compared to the financial statement A company records these future income taxes payable or refundable on its balance sheet as Deferred tax liability Deferred tax asset 4 Objectives of ASC 740 ASC 740 applies only to: Income taxes levied by the U.S. federal government U.S. state and local governments Non-U.S. (“foreign”) governments The FASB defines an income tax as a tax based on income, which excludes property taxes, excise taxes, sales taxes, and value-added taxes. Companies report non-income taxes as expenses in the computation of their net income before taxes Objectives of “Accounting for Income Taxes” and Income Tax Provision Process 5 Steps in determining the income tax provision Adjust pretax income for permanent differences Identify all temporary differences and carryforwards Calculate the current income tax expense or benefit Recognize deferred tax assets and .
TÀI LIỆU LIÊN QUAN
Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 18: Corporate taxation: Nonliquidating distributions
Lecture Taxation of individuals and business entities 2015 - Chapter 18: Corporate taxation: Nonliquidating distributions
Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 18: Corporate taxation: Nonliquidating distributions
Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 15: Entities overview
Lecture Taxation of individuals and business entities 2015 - Chapter 15: Entities overview
Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 15: Entities overview
Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 24: The U.S. taxation of multinational transactions
Lecture Taxation of individuals and business entities 2015 - Chapter 24: The U.S. taxation of multinational transactions
Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 24: The U.S. taxation of multinational transactions
Lecture Taxation of individuals and business entities 2015 (6/e) - Chapter 8: Business income, deductions, and accounting methods
crossorigin="anonymous">
Đã phát hiện trình chặn quảng cáo AdBlock
Trang web này phụ thuộc vào doanh thu từ số lần hiển thị quảng cáo để tồn tại. Vui lòng tắt trình chặn quảng cáo của bạn hoặc tạm dừng tính năng chặn quảng cáo cho trang web này.