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FASB Accounting Standards Codification Manual

Broad Transactions

805 Business Combinations

740 Income Taxes

ASC 805-740-20 Glossary

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740 Income Taxes

ASC 805-740-20 Glossary

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Acquiree Acquirer Acquisition by a Not-for-Profit Entity Acquisition Date Business Business Combination Carryforwards Commencement Date of the Lease (Commencement Date)Contract Deductible Temporary Difference Deferred Tax Asset Deferred Tax Consequences Deferred Tax Liability Event Fair Value Goodwill Income Taxes Lease Lessee Lessor Leveraged Lease Market Participants Orderly Transaction Tax Consequences Tax Position Taxable Income Taxable Temporary Difference Temporary Difference Underlying Asset Valuation Allowance

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