Matches in SemOpenAlex for { <https://semopenalex.org/work/W4243936037> ?p ?o ?g. }
Showing items 1 to 62 of
62
with 100 items per page.
- W4243936037 endingPage "831" @default.
- W4243936037 startingPage "779" @default.
- W4243936037 abstract "The Accounting Standards Update is part of the Financial Accounting Standards Boar's simplification initiative and is intended to simplify accounting for income taxes. Accounting Standards Codification (ASC) 740 provides that the income tax benefits of net operating loss carrybacks and carry-forwards, with limited exceptions, should be reported in the same manner as the source of either income or loss in the current year. ASC 740-10 deals with most requirements of interperiod income tax allocation. 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. A distinction exists in the application of ASC 740-30 between differences in income tax and financial reporting basis that are considered “inside basis differences” versus “outside basis differences,” and this is clarified by ASC 830-740-25." @default.
- W4243936037 created "2022-05-12" @default.
- W4243936037 date "2021-03-09" @default.
- W4243936037 modified "2023-10-16" @default.
- W4243936037 title "PREFACE" @default.
- W4243936037 doi "https://doi.org/10.1002/9781119595922.ch46" @default.
- W4243936037 hasPublicationYear "2021" @default.
- W4243936037 type Work @default.
- W4243936037 citedByCount "0" @default.
- W4243936037 crossrefType "other" @default.
- W4243936037 hasConcept C100001284 @default.
- W4243936037 hasConcept C10138342 @default.
- W4243936037 hasConcept C120757647 @default.
- W4243936037 hasConcept C121955636 @default.
- W4243936037 hasConcept C138262166 @default.
- W4243936037 hasConcept C144133560 @default.
- W4243936037 hasConcept C162324750 @default.
- W4243936037 hasConcept C165786947 @default.
- W4243936037 hasConcept C166167597 @default.
- W4243936037 hasConcept C172008318 @default.
- W4243936037 hasConcept C17744445 @default.
- W4243936037 hasConcept C188159781 @default.
- W4243936037 hasConcept C199539241 @default.
- W4243936037 hasConcept C199728807 @default.
- W4243936037 hasConcept C39389867 @default.
- W4243936037 hasConcept C551662922 @default.
- W4243936037 hasConcept C74939039 @default.
- W4243936037 hasConceptScore W4243936037C100001284 @default.
- W4243936037 hasConceptScore W4243936037C10138342 @default.
- W4243936037 hasConceptScore W4243936037C120757647 @default.
- W4243936037 hasConceptScore W4243936037C121955636 @default.
- W4243936037 hasConceptScore W4243936037C138262166 @default.
- W4243936037 hasConceptScore W4243936037C144133560 @default.
- W4243936037 hasConceptScore W4243936037C162324750 @default.
- W4243936037 hasConceptScore W4243936037C165786947 @default.
- W4243936037 hasConceptScore W4243936037C166167597 @default.
- W4243936037 hasConceptScore W4243936037C172008318 @default.
- W4243936037 hasConceptScore W4243936037C17744445 @default.
- W4243936037 hasConceptScore W4243936037C188159781 @default.
- W4243936037 hasConceptScore W4243936037C199539241 @default.
- W4243936037 hasConceptScore W4243936037C199728807 @default.
- W4243936037 hasConceptScore W4243936037C39389867 @default.
- W4243936037 hasConceptScore W4243936037C551662922 @default.
- W4243936037 hasConceptScore W4243936037C74939039 @default.
- W4243936037 hasLocation W42439360371 @default.
- W4243936037 hasOpenAccess W4243936037 @default.
- W4243936037 hasPrimaryLocation W42439360371 @default.
- W4243936037 hasRelatedWork W140931108 @default.
- W4243936037 hasRelatedWork W142767621 @default.
- W4243936037 hasRelatedWork W2016438848 @default.
- W4243936037 hasRelatedWork W2111332267 @default.
- W4243936037 hasRelatedWork W2263039898 @default.
- W4243936037 hasRelatedWork W2355914982 @default.
- W4243936037 hasRelatedWork W2474672902 @default.
- W4243936037 hasRelatedWork W3110262042 @default.
- W4243936037 hasRelatedWork W3121613884 @default.
- W4243936037 hasRelatedWork W84922568 @default.
- W4243936037 isParatext "false" @default.
- W4243936037 isRetracted "false" @default.
- W4243936037 workType "other" @default.