Detail Scheduled UTP: The Early Returns are In   Oleh:  Asbury, Anson H. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 214 no. 5 (Nov. 2012), page 54-59. Topik: Income Tax Returns; Uncertainty; Taxpayers; FASB Interpretations Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.33 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The first two years of corporate income tax returns requiring Form 1120, Schedule UTP, Uncertain Tax Position Statement, have been filed, and the IRS has described first-year returns and provided guidance for the growing number of business taxpayers that will be required to file it. Schedule UTP was a required attachment to the 2010 tax returns of certain corporate taxpayers with assets equal to or exceeding $100 million, and the requirement remained in place as those same taxpayers prepared their 2011 returns. Schedule UTP is intended to capture the information that business taxpayers reported to their financial auditors for the purpose of establishing reserves for uncertain tax positions under the financial reporting process required by the former FASB Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes, now mostly incorporated within ASC Topic 740, Income Taxes. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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