Statements (60)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:address |
Deferred tax assets
Deferred tax liabilities Interim period tax accounting Intraperiod tax allocation Uncertain tax positions Valuation allowances |
| gptkbp:appliesTo |
gptkb:LLCs
gptkb:U.S._GAAP Corporations Partnerships Estates Trusts Business combinations Changes in accounting principle Changes in estimate Correction of errors Discontinued operations Extraordinary items Federal income taxes Foreign currency translation Foreign operations of U.S. companies Intercompany transactions Interim financial reporting International income taxes Investments in equity method investees Investments in joint ventures Investments in subsidiaries Leases Not-for-profit entities Sole proprietorships State and local income taxes Stock-based compensation |
| gptkbp:covers |
Disclosure of income tax expense
Measurement of income tax expense Presentation of income tax expense Recognition of income tax expense |
| gptkbp:focusesOn |
Income Taxes
|
| gptkbp:fullName |
gptkb:Accounting_Standards_Codification_Topic_740
|
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 740
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:replacedBy |
gptkb:FAS_109
|
| gptkbp:requires |
Assessment of realizability of deferred tax assets
Disclosure of effective tax rate reconciliation Disclosure of tax holidays Disclosure of tax rate changes Disclosure of uncertain tax positions Disclosure of unrecognized tax benefits Disclosure of valuation allowances Disclosure of significant components of income tax expense Disclosure of interest and penalties related to income taxes Recognition of current and deferred tax liabilities and assets |
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:usedBy |
Nonprofit organizations
Private companies Public companies Governmental entities (if following U.S. GAAP) |
| gptkbp:bfsParent |
gptkb:FASB
|
| gptkbp:bfsLayer |
6
|