CCH Accounting for Income Taxes, 2009 EditionTopics and Contents |
| Preface |
| About the Authors |
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| SECTION I: INTERPRETATIONS |
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| Paragraphs 1–2: Introduction |
| Paragraphs 3–5: Scope |
| Paragraphs 6–15: Objectives and Basic Principles |
| Temporary Differences |
| Paragraphs 16–34: Recognition and Measurement |
| Annual Computation of Deferred Tax Liabilities and Assets |
| A Change in Valuation Allowance |
| An Enacted Change in Tax Laws or Rates |
| A Change in the Tax Status of An Enterprise |
| Regulated Enterprises |
| Business Combinations |
| Opinion 23 and U.S. Steamship Enterprise Temporary Differences Paragraphs 35–39: Intraperiod Tax Allocation |
| Certain Quasi Reorganizations |
| Paragraph 40: Separate Financial Statements of a Subsidiary |
| Paragraphs 41–42: Financial Statement Presentation |
| Paragraphs 43–49: Financial Statement Disclosure |
| Paragraphs 50–59: Effective Date and Transition |
| Prior Business Combinations |
| Assets of Regulated Enterprises Reported on a Net-Of-Tax or After-Tax Basis |
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| SECTION II: FUTURE EXPECTATIONS AND PROJECTS |
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| Recent Developments |
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| SECTION III: APPENDICES |
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| Appendix I: Interpretations of Fin 48, Accounting for Uncertainty in Income Taxes |
| Appendix II: Glossary |
| Appendix III: Sample Footnotes and Disclosures |
| Appendix IV: Index of Accounting Literature Affecting Income Taxes |
| Index |