U.S. GAAP Codification of Accounting Standards

U.S. GAAP Codification IFRS International Standards Accounting Standards, ASC

U.S. GAAP Codification of Accounting Standards
Codification Topic 740: Income Taxes


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   Codification Topic 740
   Income Taxes
 
Subtopics of Codification Topic 740
 
   740-10 Overall
   740-20 Intraperiod tax allocation
   740-30 Other considerations or special areas      
 
Accounting Terms of Codification Topic 740-10
 
   Alternative minimum tax
   Carrybacks
   Carryforwards
   Conduit debt securities
   Corporate joint venture
   Current tax expense (or benefit)
   Deductible temporary difference
   Deferred tax asset
   Deferred tax consequences
   Deferred tax expense (or benefit)
   Deferred tax liability
   Event
   Income tax expense (or benefit)
   Income taxes
   Income taxes currently payable (refundable)
   Nonpublic entity
   Public entity
   Tax consequences
   Tax position
   Tax-planning strategy
   Taxable income
   Taxable temporary difference
   Temporary difference
   Tentative minimum tax

   Unrecognized tax benefit
   Valuation allowance    
 
Accounting Terms of Codification Topic 740-20
 
   Gains and losses included in comprehensive income but excluded from net income 

 
Accounting Terms of Codification Topic 740-30
 
   Benefit
   Consolidated financial statements
   Noncontrolling interest
   Parent
   Subsidiary
   Tax (or benefit)
 


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   Other Topics at the Codification 700 
Accounting Standards Codification, ASC, Overview
 
ASC Codification Topic 705: Cost of Sales and Services
 
ASC Codification Topic 710: Compensation-General
ASC Codification Topic 712: Compensation-Nonretirement Postemployment Benefits
ASC Codification Topic 715: Compensation-Retirement Benefits
ASC Codification Topic 718: Compensation-Stock Compensation
 
ASC Codification Topic 720: Other Expenses
 
ASC Codification Topic 730: Research and Development
 
ASC Codification Topic 740: Income Taxes


   U.S. GAAP Codification of Accounting Standards
Accounting Standards Codification, ASC, Overview
ASC Codification 200: Presentation
ASC Codification 300: Assets
ASC Codification 400: Liabilities
ASC Codification 500: Equity
ASC Codification 600: Revenue
ASC Codification 700: Expenses
ASC Codification 800: Broad Transactions
ASC Codification 900: Industry

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