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|a HF5616.U5
|b A345 no. 5002-2nd (INTERNET)
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1 |
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|a Dunbar, Amy.
|0 http://id.loc.gov/authorities/names/n2008068056
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| 245 |
1 |
0 |
|a Accounting for income taxes :
|b uncertain tax positions /
|c Amy Dunbar and Kathleen McEligot.
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1 |
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|a Accounting for income taxes--uncertain tax positions (FIN 48)
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| 260 |
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|a Arlington, VA :
|b Tax Management,
|c ©[2008]-
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|a Updated irregularly
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|a text
|b txt
|2 rdacontent
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|a computer
|b c
|2 rdamedia
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|a online resource
|b cr
|2 rdacarrier
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| 490 |
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|a BNA tax and accounting portfolio ;
|v 5002-2nd
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| 500 |
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|a Electronic resource.
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0 |
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|a Detailed analysis. Introduction, background, and scope of portfolio -- Identification of tax positions -- Recognition threshold: evaluating tax positions -- Measuring uncertain tax benefits -- Changes in recognition or measurement -- Accrual of interest and penalties -- Financial statement classification of unrecognized tax benefits -- Financial statement disclosures -- UTB adoption adjustments and disclosures -- Working papers.
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| 504 |
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|a Includes bibliographical references.
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| 520 |
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|a "... provides a comprehensive analysis of the treatment of uncertain tax positions under the FASB Accounting Standards Codification. This Portfolio describes FASB's two-step process for determining tax benefits that can be reported on the financial statements: (1) recognition--determine if the tax position meets the threshold test of "more likely than not" (MLTN) that the company will be able to sustain the tax return position, based solely on the position's technical merits; (2) measurement--if the tax position meets the MLTN threshold test, measure the tax benefit as the largest amount of benefit that is cumulatively greater than 50% likely to be realized."
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|a Mode of access: World Wide Web.
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| 588 |
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|a Title from title screen (viewed Aug. 1, 2012)
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| 650 |
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|a Corporations
|x Taxation
|x Accounting
|x Standards
|z United States.
|0 http://id.loc.gov/authorities/subjects/sh94006270
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| 650 |
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0 |
|a Accounting
|x Standards
|z United States.
|0 http://id.loc.gov/authorities/subjects/sh2007100515
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| 650 |
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0 |
|a Income tax
|z United States
|x Accounting.
|0 http://id.loc.gov/authorities/subjects/sh2008123163
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| 700 |
1 |
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|a McEligot, Kathleen.
|0 http://id.loc.gov/authorities/names/n2008068053
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| 710 |
2 |
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|a Tax Management Inc.
|0 http://id.loc.gov/authorities/names/n79106330
|
| 776 |
0 |
8 |
|i Print version:
|a Dunbar, Amy.
|t Accounting for income taxes.
|d Arlington, VA : Tax Management, c2012-
|w (OCoLC)818354172
|
| 830 |
|
0 |
|a Accounting policy & practice series ;
|v 5002-2nd.
|0 http://id.loc.gov/authorities/names/no2006113291
|
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|a Michigan State University-Library of Michigan
|b Michigan State University
|c MSU Schaefer Law Library
|d MSU Schaefer Law Library - Internet
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|e HF5616.U5 A345 no. 5002-2nd (INTERNET)
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