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Accounting for Income Taxes
Accounting for Income TaxesSpecial Considerations
15 other sections not shown
80 percent accounting Accumulated acquired acquisition Additional paid-in capital adjusted allocation alternative amortization amount analysis appear assets and liabilities assume basis block bonds book value Capital stock Cash chapter combination common stock concept consolidated convertible Corporation cost debt deduction deferred tax credits depreciation difference dividends effect entity entry equal equity method equivalent example excess exchange expense fair value federal income tax financial reporting FIT provision follows foreign fund gain or loss goodwill Illustration included increase intercorporate inventory investment issue land less liabilities liquidation majority minority interest noted offset operations owners ownership paid parent partner partnership payable percentage pooling position preferred Prepare prior Problem purchase received recognition recognized recorded reduced reflect reporting Required result Retained earnings selling separate shareholders shares sheet sold statements subsidiary substitution entry tax effect tax provision tax purposes tax rate tax return taxable income tion transaction