Firms pay multiple types of taxes: property taxes, value added taxes, municipal taxes, etc. Note CN 14007, "Accounts Receivable Valuation," explained how to account for value added taxes. Other taxes, such as property taxes, are just an expense that firms recognize when they are due. However, corporate income taxes are not so straightforward and deserve a specific note. The goal of this note is to explain how to account for corporate income taxes and provide enough intuition to understand firms' tax disclosures.

【書誌情報】

ページ数：10ページ

サイズ：A4

商品番号：HBSP-IES538

発行日：2016/5/2

登録日：2016/8/8