U.S. GAAP, Codification of Accounting Standards, ASC - Accounting Standards Codification by FASB

U.S. GAAP Codification of Accounting Standards

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Accounting Standards, ASC

U.S. GAAP Codification of Accounting Standards
Codification Topic 740: Income Taxes

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Codification Topic 740
Income Taxes

Subtopics of Codification Topic 740

   740-10 Overall
   740-20 Intraperiod tax allocation
   740-30 Other considerations or special areas

Accounting Terms of Codification Topic 740-10

   Alternative minimum tax
   Carrybacks
   Carryforwards
   Conduit debt securities
   Corporate joint venture
   Current tax expense (or benefit)
   Deductible temporary difference
   Deferred tax asset
   Deferred tax consequences
   Deferred tax expense (or benefit)
   Deferred tax liability
   Event
   Income tax expense (or benefit)
   Income taxes
   Income taxes currently payable (refundable)
   Nonpublic entity
   Public entity
   Tax consequences
   Tax position
   Tax-planning strategy
   Taxable income
   Taxable temporary difference
   Temporary difference
   Tentative minimum tax
   Unrecognized tax benefit
   Valuation allowance

Accounting Terms of Codification Topic 740-20

Gains and losses included in comprehensive income but excluded from net income

Accounting Terms of Codification Topic 740-30

   Benefit
   Consolidated financial statements
   Noncontrolling interest
   Parent
   Subsidiary
   Tax (or benefit)