Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
public companies
private companies |
| gptkbp:basisFor |
asset and liability method
|
| gptkbp:category |
gptkb:US_GAAP
|
| gptkbp:focusesOn |
accounting for income taxes
|
| gptkbp:fullName |
Financial Accounting Standard 109
|
| https://www.w3.org/2000/01/rdf-schema#label |
FAS 109
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:relatedTo |
permanent differences
temporary differences |
| gptkbp:replacedBy |
gptkb:ASC_740
FAS 96 |
| gptkbp:requires |
recognition of deferred tax assets and liabilities
measurement of deferred tax assets and liabilities using enacted tax rates valuation allowance for deferred tax assets if realization is not more likely than not |
| gptkbp:startDate |
February 1992
|
| gptkbp:status |
superseded
|
| gptkbp:bfsParent |
gptkb:ASC_740
|
| gptkbp:bfsLayer |
7
|