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0:46
YouTube
CPA Cafe
ASC 740 – US GAAP Tax Provision Basics
ASC 740 – Tax Provision Basics ASC 740, historically referred to as FAS109, governs income tax accounting for financial statements. It requires calculating current and deferred taxes, recognizing uncertain tax positions, and analyzing valuation allowances. Key concepts include temporary differences, effective tax rate reconciliation, and FIN ...
1.1K views
4 months ago
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