Matches in SemOpenAlex for { <https://semopenalex.org/work/W4230205718> ?p ?o ?g. }
Showing items 1 to 64 of
64
with 100 items per page.
- W4230205718 endingPage "841" @default.
- W4230205718 startingPage "791" @default.
- W4230205718 abstract "ASC 740 provides guidance for: recognizing and measuring the tax position taken in a tax return that affects amounts in financial statements and individual tax positions that do not meet the recognition thresholds required for the benefit of a tax position to be recognized in the financial statements. The guidance in ASC 740-10 relating to uncertainty in income taxes includes any entity potentially subject to income taxes, including: nonprofit organizations, flow-through entities, and entities whose income tax liabilities are subject to 100% credit for dividends paid such as real estate investment trusts and registered investment companies. ASC 740-20 provides guidance on the allocation of intraperiod income tax expenses or benefits for a period to: continuing operations, discontinued operations, other comprehensive income, and items charged or credited directly to shareholders’ equity. When reporting income taxes, accounting theory has prioritized the statement of financial position." @default.
- W4230205718 created "2022-05-11" @default.
- W4230205718 date "2021-02-25" @default.
- W4230205718 modified "2023-09-29" @default.
- W4230205718 title "ASC 740 INCOME TAXES" @default.
- W4230205718 doi "https://doi.org/10.1002/9781119736202.ch46" @default.
- W4230205718 hasPublicationYear "2021" @default.
- W4230205718 type Work @default.
- W4230205718 citedByCount "0" @default.
- W4230205718 crossrefType "other" @default.
- W4230205718 hasConcept C100001284 @default.
- W4230205718 hasConcept C10138342 @default.
- W4230205718 hasConcept C116168712 @default.
- W4230205718 hasConcept C120757647 @default.
- W4230205718 hasConcept C121955636 @default.
- W4230205718 hasConcept C139447083 @default.
- W4230205718 hasConcept C144133560 @default.
- W4230205718 hasConcept C162324750 @default.
- W4230205718 hasConcept C165786947 @default.
- W4230205718 hasConcept C167116941 @default.
- W4230205718 hasConcept C172008318 @default.
- W4230205718 hasConcept C17744445 @default.
- W4230205718 hasConcept C198082294 @default.
- W4230205718 hasConcept C199539241 @default.
- W4230205718 hasConcept C199728807 @default.
- W4230205718 hasConcept C39389867 @default.
- W4230205718 hasConcept C551662922 @default.
- W4230205718 hasConcept C74939039 @default.
- W4230205718 hasConceptScore W4230205718C100001284 @default.
- W4230205718 hasConceptScore W4230205718C10138342 @default.
- W4230205718 hasConceptScore W4230205718C116168712 @default.
- W4230205718 hasConceptScore W4230205718C120757647 @default.
- W4230205718 hasConceptScore W4230205718C121955636 @default.
- W4230205718 hasConceptScore W4230205718C139447083 @default.
- W4230205718 hasConceptScore W4230205718C144133560 @default.
- W4230205718 hasConceptScore W4230205718C162324750 @default.
- W4230205718 hasConceptScore W4230205718C165786947 @default.
- W4230205718 hasConceptScore W4230205718C167116941 @default.
- W4230205718 hasConceptScore W4230205718C172008318 @default.
- W4230205718 hasConceptScore W4230205718C17744445 @default.
- W4230205718 hasConceptScore W4230205718C198082294 @default.
- W4230205718 hasConceptScore W4230205718C199539241 @default.
- W4230205718 hasConceptScore W4230205718C199728807 @default.
- W4230205718 hasConceptScore W4230205718C39389867 @default.
- W4230205718 hasConceptScore W4230205718C551662922 @default.
- W4230205718 hasConceptScore W4230205718C74939039 @default.
- W4230205718 hasLocation W42302057181 @default.
- W4230205718 hasOpenAccess W4230205718 @default.
- W4230205718 hasPrimaryLocation W42302057181 @default.
- W4230205718 hasRelatedWork W1560400783 @default.
- W4230205718 hasRelatedWork W1712960158 @default.
- W4230205718 hasRelatedWork W1783673986 @default.
- W4230205718 hasRelatedWork W2257660935 @default.
- W4230205718 hasRelatedWork W2266982871 @default.
- W4230205718 hasRelatedWork W2522530051 @default.
- W4230205718 hasRelatedWork W2797840651 @default.
- W4230205718 hasRelatedWork W4210456679 @default.
- W4230205718 hasRelatedWork W4233332855 @default.
- W4230205718 hasRelatedWork W654216056 @default.
- W4230205718 isParatext "false" @default.
- W4230205718 isRetracted "false" @default.
- W4230205718 workType "other" @default.