ASC 740 — Income Taxes
Current/deferred tax; DTA/DTL; valuation allowance; UTBs; intraperiod allocation
NumberASC 740
FrameworkUS GAAP (ASC)
IssuerFASB
NotesOne of most complex ASC topics
OfficialOfficial Page
Related Accounting Types
- Tax Accounting(Primary)
- Financial Accounting(Primary)
- Auditing(Secondary)
External Links
- Deferred tax — Wikipedia