Price Waterhouse guide to FAS 109
Subtitle: accounting for income taxes
By: James O. Stepp, Lawrence N. Petzing.
Contributors: Petzing, Lawrence N.
Publisher: Wiley
Published: 1993
Place of publication: New York
Language: eng
Number of pages: 186
Subjects: Corporations -- Taxation -- Accounting -- Standards -- United States.
Other titles: Accounting for income taxes.
Notes: Includes index.
Table of contents: title: An overview of FAS 109; title: Temporary differences; title: The basic computation; title: Scheduling future taxable income; title: Tax-planning actions and strategies; title: The deferred tax computation; title: Presentation; title: Business combinations; title: S Corps. ESOPs and other provisions; title: Implementation strategies; title: Financial statement disclosures; title: Appendix: Patterns of reversal.