D*********h
发帖数: 209 | 1 Thanks for the insight.
One more question on international tax. What is Subpart F income's impact on
ASC 740?
Here is what I think: Sub F income is taxed without actually repatriation of
income. So this creates a temporary difference and a DTA.
Further, curreny year year Sub F income is limited to CY E&P. The excess Sub
F over CY E&P is deferred until future E&P generation.This deferred Sub F
income will also create a temp difference and a DTL.
Am I understanding this correctly? Please advise ... 阅读全帖 |
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s******u
发帖数: 225 | 2 In short, FAS 109 is the balance sheet approach. The book to tax adjustments
are usually the current part of the provision, then theres the deferreds
and booking tax payables/expense. There are also a lot of high level stuff
like fin 48 and apb 23 that I don't get to deal with as a staff/senior. I
normallyjust complete the current provision like regular tax compliance and
roll forward deferreds. I think provision gets more interesting as you
really need to understand a companys business really w... 阅读全帖 |
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K****n
发帖数: 5970 | 3 看，这就是google这个网站全部的源代码：
大哥大嫂过年好！
content="text/html; charset=UTF-8">Google
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