Income Taxes NYU Stern所得税纽约大学斯特恩.pptVIP

Paul Zarowin Income Taxes RCJ Chapter 13 Key Issues Book (financial statement) vs. taxable income Permanent differences Effective vs. statutory tax rates Temporary (timing) differences Deferred taxes: Assets, Liabilities, Expense Possible cases and examples Components of income tax expense (current vs deferred)? Tax journal entries Originating vs reversing differences Asset, Liability (B/S) method vs I/S method NOL carryback and carryforward Deferred tax asset valuation allowance Footnote disclosures: 3 Parts of Tax Disclosure Current vs. deferred expense Reconciliation between statuary vs. e