ASC 740, Part II –Temporary Differences using a Tax Basis Balance Sheet and Valuation Allowances

Accounting with Audra
Accounting with Audra
4.1 هزار بار بازدید - 4 سال پیش - Video continues to explain ASC740
Video continues to explain ASC740 under US GAAP temporary differences using a tax basis balance sheet to track Deferred Tax Assets (DTAs) and Deferred Tax Liability (DTLs).  Numerous journal entry examples are provided.  Various deferred tax assets like NOLs and Credits are referred to.  A discussion on when valuation allowances (VAs) are recorded and how to do a journal entry for a VA is included.  Impacts of valuation allowances on the effective tax rate are also explained.
4 سال پیش در تاریخ 1399/11/06 منتشر شده است.
4,138 بـار بازدید شده
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