Synopsis
CCH Accounting for Income Taxes provides guidance on the application of Financial Accounting Standards Board (FASB) Accounting Standards Codification Topic 740, Income Taxes. It also addresses income tax-related paragraphs in certain other Codification topics, including Topic 805, Business Combinations, and Topic 980, Regulated Operations. This publication presents the author's interpretation on areas that have not been specifically addressed by the Codification or that require further explanation. The analysis in this publication is based on discussions with the staffs of the FASB and the Securities and Exchange Commission (SEC), combined with lessons learned from leading accounting practitioners.
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About the Author
Richard Petersen (Alameda, CA) has an MLIS in library and information studies and teaches UNIX and C/C++ courses at the University of California at Berkeley. He is the author of Linux: The Complete Reference (all four previous editions), Linux Programming: A Beginner s Guide, and many other titles. Ibrahim Haddad (Quebec, Canada) is a researcher at the Ericsson Corporate Unit of Research (Open Systems Lab) in Montreal, Canada, where he is involved with the system architecture of third generation wireless IP networks. He has presented several talks and tutorials at local universities, user groups, and conferences such as Ottawa Linux Symposium 2002. Ibrahim represents Ericsson on the Open Source Development Lab Carrier-Grade Linux Technical Board and sub-groups. He is also a Contributing Editor for the Linux Journal.
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