Tax Provision Workpaper (ASC 740)
Calculation of current/deferred income tax expense for financial reporting
CategoryTax Provision Report
Acct. TypeTax Accounting
AudienceInternal / Audit / SEC
FrequencyQuarterly / Annual
StandardASC 740, IAS 12
IssuerFASB / IASB
JurisdictionGlobal
RegulatoryOfficial Website
External Links
- Deferred tax — Wikipedia