ACCT 301
University Of San Diego
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Class notes ACCT 301
- College aantekeningen • 11 pagina's • 2021
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Reporting of tax related accounts on GAAP based financial statements is often difficult because a reconciliation between income per tax laws and income per GAAP is required to determine the correct amounts to report.
To determine the correct tax amounts you must focus upon the differences between:
GAAP Income VERSUS Taxable Income (per tax laws)
There are often differences in the two income numbers. In general, the tax laws generally require revenues and expenses to be shown on a cash b...
College aantekeningen
Class notes ACCT 301
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Reporting of tax related accounts on GAAP based financial statements is often difficult because a reconciliation between income per tax laws and income per GAAP is required to determine the correct amounts to report. To determine the correct tax amounts you must focus upon the differences between: GAAP Income VERSUS Taxable Income (per tax laws) There are often differences in the two income numbers. In general, the tax laws generally require revenues and expenses to be shown on a cash b...
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