A complicated accounting model, FASB ASC 740 has been around for a while. But the rules are becoming more challenging as businesses become more complex. This book incorporates the new tax rates and other impacts of the Tax Cuts and Jobs Act and will assist you in understanding FASB ASC 740, Income Taxes, and how it establishes guidelines for accounting for income taxes, including income tax expense, classification of deferred tax accounts, and related disclosures.

Key topics include:
*         Principles of FASB ASC 740
*         Income tax expense and deferred tax liabilities and assets
*         Valuation allowances
*         Proper documentation of deferred income taxes in the work papers
*         Required disclosures within the financial statements

一个复杂的会计模式，FASB ASC 740已经存在了一段时间。但随着企业变得越来越复杂，这些规则变得越来越具有挑战性。这本书包含了新的税率和其他影响的减税和就业法案，并将帮助您了解FASB会计准则第740号，所得税，以及它如何建立指导方针，包括所得税费用，递延所得税帐户的分类，以及相关的披露。
主要主题包括：
*FASB ASC 740原则
*所得税费用和递延所得税负债及资产
*估价备抵
*在工作文件中适当记录递延所得税
*财务报表中要求披露的信息