CCH Accounting for Income Taxes provides guidance on the application of FASB Statement No 109, Accounting for Income Taxes, as amended It also provides interpretations of the various amendments to Statement 109 since 1992, including the guidance contained in FASB Interpretation No 48, Accounting for Uncertainty in Income Taxes an Interpretation озоэл of FASB Statement No 109, which was issued by the FASB in July of 2006 Statement 109 established financial accounting and reporting standards for the effects of income taxes that result from an enterprise's activities during the current and preceding years It requires an asset and liability approach for financial accounting and reporting for income taxes This in-depth resource gives professionals indispensable guidance on the complex requirements of Statement 109 and clarifies the implementation issues resulting from the accounting industry s literal approach to applying the statement s criteria It provides a practical reference tool by selectively combining information from the official text of the FASB, along with information drawn from the AICPA, consensuses of the EITF, SEC Staff Accounting Bulletins, and lessons learned from leading practitioners in the field.  Windows2008 г Мягкая обложка, 360 стр ISBN 0808091638.