Provision for income tax expense ASC 740: A teaching note

Tad Miller, Lindsay Miller and Jeffrey Tolin

Journal of Accounting Education, 2016, vol. 35, issue C, 102-126

Abstract: This project requires students to think critically to synthesize concepts they learned in their financial reporting and tax classes. They will use and interpret accounting standards to prepare tax provisions, comparative financial statements and the appropriate footnote disclosures. Even a simple tax provision results in a challenging project.

Keywords: Provision for income tax expense; Accounting Standards Codification; Deferred tax assets; Deferred tax liabilities; Deductible temporary differences; Taxable temporary differences (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:35:y:2016:i:c:p:102-126

DOI: 10.1016/j.jaccedu.2015.11.007

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