Detail Applying Business Provisions of the American Taxpayer Act   Oleh:  Cutler, Laughlin ; Sayuk, Douglas M. ; Shoff, Camille Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 216 no. 2 (Aug. 2013), page 40-43. Topik: Relief Provisions; Tax Credits; Financial Statements; Tax Planning Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.34 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel While the comprehensive corporate tax reform desired by the business community remains highly elusive, businesses did receive a number of concessions via the American Taxpayer Relief Act of 2012 (ATRA), PL 112-240, which was signed into law Jan 2. 2013. The act extends through 2013 an assortment of expired or expiring temporary business tax credits and other provisions, thus providing a narrow window for tax planning. This article analyzes the potential effects and interactions of these provisions and evaluates their financial statement impact. FASBASC Paragraph 740-10-45-15 requires an entity to record the effects of a change in tax law or rate change on deferred tax accounts in the period that includes the enactment date, which for US federal purposes is the date the president signs a tax bill into law, rather than the effective date. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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