haku: @author Cocco, A. / yhteensä: 2
viite: 2 / 2
« edellinen | seuraava »
| Tekijä: | Cocco, A. |
| Otsikko: | FASB 106's deferred tax implications |
| Lehti: | Journal of Accountancy
1994 : OCT, p. 89-93 |
| Asiasana: | ACCOUNTING TAXATION PROFIT |
| Kieli: | eng |
| Tiivistelmä: | FASB Statement no.109 adds another wrinkle to accounting for postretirement benefits. Companies must accrue the cost of postretirement benefits as they are earned by employees. FASB Statement no.109 requires companies to determine whether a valuation allowance is needed to reduce deferred tax assets to an amount more likely than not to be realized. How do these statements relate to each other? |
« edellinen | seuraava »
SCIMA