Author : Richard Petersen
Publisher : CCH
Page : 420 pages
File Size : 46,39 MB
Release : 2008
Category : Business & Economics
ISBN : 9780808091639
CCH Accounting for Income Taxes provides guidance on the application of FASB Statement No. 109, Accounting for Income Taxes, as amended. It also provides interpretations of the various amendments to Statement 109 since 1992, including the guidance contained in FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes an Interpretation of FASB Statement No. 109, which was issued by the FASB in July of 2006.
Author : Ephraim P. Smith
Publisher : CCH Incorporated
Page : 846 pages
File Size : 36,99 MB
Release : 1997-04-01
Category : Tax accounting
ISBN : 9780808001386
Author : Marty D Van Wagoner
Publisher :
Page : pages
File Size : 45,33 MB
Release : 2020-06-30
Category :
ISBN : 9780808054573
CCH Accounting for Income Taxes provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.
Author :
Publisher :
Page : 112 pages
File Size : 28,85 MB
Release : 1998
Category : Agriculture
ISBN :
Author :
Publisher : CCH Australia Limited
Page : 2289 pages
File Size : 47,9 MB
Release :
Category :
ISBN : 1921873809
Author : Dominic Daher
Publisher : Cch Incorporated
Page : 357 pages
File Size : 25,65 MB
Release : 2012-02-14
Category : Business & Economics
ISBN : 9780808027898
Practical Guide to C Corporations offer practitioners current and practical explanation and analysis on corporations, giving them the guidance needed to manage the C Corporation election, compliance, tax planning, and life cycle needs. In addition to thorough coverage of how the tax laws impact C corporations, the Practical Guide details corporate formation, distributions, redemptions, liquidations, reorganizaitons and issues related to corporate tax practice and procedure. Practical Guide to C Corporations provides business entity practitioners with complete coverage of C corporation taxation issues.
Author :
Publisher :
Page : 52 pages
File Size : 50,58 MB
Release : 1998
Category : Aliens
ISBN :
Author : Marty D. Van Wagoner
Publisher :
Page : 0 pages
File Size : 34,31 MB
Release : 2019-06-23
Category : Income tax
ISBN : 9780808052159
CCH Accounting for Income Taxes provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.
Author : CCH New Zealand Ltd
Publisher : CCH New Zealand Limited
Page : 3149 pages
File Size : 48,65 MB
Release : 2013-07-01
Category : Business & Economics
ISBN : 1775470059
The Income Tax Act 2007 is consolidated to 1 January 2013 and includes a comprehensive summary of amendments, detailed history notes and indexes.
Author : Sven-Eric Bärsch
Publisher : Springer Science & Business Media
Page : 406 pages
File Size : 28,28 MB
Release : 2012-12-13
Category : Business & Economics
ISBN : 3642324576
Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial instruments and the remuneration derived therefrom are characterized by a neat division into dividend-generating equity and interest-generating debt as well as by a coexistence of source- and residence-based taxation. This book provides a comparative analysis of the classification of hybrid financial instruments in the national tax rules currently applied by Australia, Germany, Italy and the Netherlands as well as in the relevant tax treaties and EU Directives. Moreover, based on selected hybrid financial instruments, mismatches in these tax classifications, which lead to tax planning opportunities and risks and thus are in conflict with the single tax principle, are identified. To address these issues, the author provides reform options that are in line with the dichotomous debt-equity framework, as he/she suggests the coordination of either tax classifications or tax treatments.
