The FASB Accounting Standards Codification simplifies user access to all authoritative U.S. Generally accepted accounting principles (GAAP) by providing all the authoritative literature related to a particular Topic in one place. The term authoritative includes all level AD GAAP that has been issued by a standard setter. Cost Accounting Standards – From the Basics to the Finer Points Presented by: Darrell Hineman, Director. Standards under a CAS clause are subject to the selected. COMPENSATION STANDARDS CAS 408 Accounting for the Cost of Compensated.
Accounting
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ISBN : 9783638659727 Genre : File Size : 50.97 MB Format : PDF, ePub Download : 371 Read : 1177 ![]() Accounting Standards OppermanSeminar paper from the year 2005 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of Applied Sciences Eberswalde, 10 entries in the bibliography, language: English, abstract: By writing this report I would like to introduce the reader into the topic of deferred taxes by using the International Accounting Standard 12. Therefore I would like to introduce you into the topic deferred taxes by giving you the theoretical basic concept of deferred taxes. The theoretical basic concept of deferred taxes should give you the idea and a definition of deferred taxes. Afterwards I would like to present the different causes for creating deferred taxes. The causes for creating deferred taxes will be emphasized by give examples. For a better understanding I would like to explain in the following the steps the methods of determination. You have to know that the IAS determines the deferred taxes by using the temporary concept. Because I would like to underline the differences I will present in short form the timing concept too. The temporary concept includes the timing and the temporary differences and excludes the permanent differences. Now we have to find a definition for each type of difference. If we know the idea of deferred taxes and we know how to determine them, we will be interested in the evaluation of deferred taxes. Therefore I will describe the liability method used by IAS and to show the differences I will describe the deferred method. For a better understanding I would like to conclude my report by giving the different way of calculation deferred taxes by using the deferred method and the liability method.Comments are closed.
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