Accounting for Income Taxes (FAS 109 and IAS 12) Manager™ Accurate, timely information to help you understand Topic 740 (FAS 109) and IAS 12 standards
Accounting for Income Taxes (FAS 109 and IAS 12) Manager™ will greatly increase your understanding of FASB Topic 740, Income Taxes (formerly FAS 109), and IAS 12. It provides realistic productivity tools and authoritative, step-by-step guidance to help you gain better control over planning and reporting deferred tax assets and liabilities.
Includes:
Answers to over 150 questions addressing critical and complex areas of Topic 740 and IAS 12 standards
Links to specific sections of Topic 140, IAS 12 and practice aids
Best Practices guidance
Full text of Topic 740 and International Accounting Standard No. 12
Sample SEC filings
Nearly 30 Multistate Smart Charts™ to find and compare state tax data across jurisdictions
And much more
Formats available/Update frequency
IntelliConnect®
Updated as needed
Answers to More Than 150 Commonly Asked Questions
Topic 740
Overview and Scope of Topic 740
Entities affected by Topic 740
Operating principles of Topic 740
Topic 740 rules exceptions
Financial statement preparation and disclosure requirements
Impact of uncertain tax positions on Topic 740 computation of the tax basis of assets
Taxable and deductible temporary differences
Deferred tax expense or benefit
Computing deferred taxes under Topic 740
Tax planning strategies related to Topic 740
Effects of tax planning strategies on valuation allowances
Exempt enterprises
And much more
IAS 12
Overview and scope of IAS 12
Objective of IAS 12
Tax base defined
Financial statement presentation and disclosures
Recognition of current tax liabilities and assets
Recognition of deferred tax liabilities and assets
Business combinations
Initial recognition of an asset or liability
Deductible temporary differences
Unused tax losses and credits
Reassessment
Investments in subsidiaries and other interests
And much more
Best Practices
Comprehensive review of differences between FAS 109 and IAS 12
TAX CPM: Integrating the Tax Provision into Corporate
Enterprise Reporting
FASB 109: Auditing Considerations of Deferred Tax Assets
FAS 109: A Primer for Non-Accountants
Securities and Exchange Commission Sample Filings
Sample Filings 2009 (Q1)
Sample Filings 2008 (Annual)
Sample Filings 2008 (Q3)
Sample Filings 2008 (Q2)
Sample Filings 2008 (Q1)
Sample Filings 2007 (Annual)
Updated quarterly and annually
Comprehensive Features
Answers to over 150 questions addressing critical and complex areas of the Topic 740 and IAS 12 standards
Interactive Research Aid format with links to specific sections of Topic 740, IAS 12 and helpful practice aids, providing a comprehensive understanding of Topic 740 planning and implementation strategies
Best Practice guidance to clarify the differences between Topic 740 and IAS 12, and detailed examples based on the experience of companies that have implemented the new common standards
Accounting Manager Advisor — Monthly Newsletter
Full text of Topic 740 and International Accounting Standard No. 12
Sample SEC Filings
Updates provided as legislative changes occur
Tax Tracker News™ for customized daily email updates relating federal and state news
IntelliConnect® and CCH@Hand™ functionality
Updated to reflect the FASB Accounting Standards Codification™
Productivity Tools
Nearly 30 Multistate Smart Charts™ to quickly find state tax data and compare it with other tax jurisdictions
Concise presentation downloadable to Microsoft® Word or Excel®
Live research links in the download, so information from source documents can be easily verified
Printer-friendly version
Searches saved for next session
Highlighted changes since last login
Searches made by keywords, phrases or synonyms
Multistate Smart Charts™
Apportionment rules going back more than 10 years
Tax rates going back more than 10 years
Limitation periods
State nexus rules
State voluntary disclosure programs
PracticeAids
NEW! Grant Thornton, LLP: Accounting for Income Taxes Questionnaire
NEW! Grant Thornton, LLP: Corporate Tax Accrual Review Checklist
NEW! Grant Thornton, LLP: Comprehensive Checklist
NEW! Grant Thornton, LLP: Sample Management Representations
