Accounting Standards Codification Topic 740
GPTKB entity
Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:abbreviation |
gptkb:ASC_740
|
| gptkbp:address |
deferred tax assets
deferred tax liabilities interim period tax accounting intraperiod tax allocation tax effects of business combinations tax effects of foreign operations tax effects of share-based payments uncertain tax positions |
| gptkbp:appliesTo |
gptkb:U.S._GAAP
|
| 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
|
| https://www.w3.org/2000/01/rdf-schema#label |
Accounting Standards Codification Topic 740
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:replacedBy |
gptkb:FAS_109
|
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:bfsParent |
gptkb:ASC_740
|
| gptkbp:bfsLayer |
7
|