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805-740-25 Recognition — Deloitte Guidance

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Deleted — 805-740-25 (Q&A 01) Tax Consequences of Business Combinations — 805-740-25 (Q&A 02) Deleted — 805-740-25 (Q&A 03) Accounting for Changes in Acquirer's and Acquiree's Valuation Allowances as of and After the Consummation or Acquisition Date — 805-740-25 (Q&A 04) Deleted — 805-740-25 (Q&A 05) Recognition of an Acquiring Entity's Tax Benefits Not Considered in Acquisition Accounting — 805-740-25 (Q&A 06) Deleted — 805-740-25 (Q&A 07) Recognition of an Acquiring Entity's Tax Benefits After the Acquisition Date — 805-740-25 (Q&A 08) Deleted — 805-740-25 (Q&A 09) Deferred Taxes Associated With Goodwill — 805-740-25 (Q&A 10) Deferred Taxes Associated With Acquired Intangible Assets — 805-740-25 (Q&A 11) Deleted — 805-740-25 (Q&A 12) Accounting for Uncertainty in Income Taxes in Business Combinations — 805-740-25 (Q&A 13) Deleted — 805-740-25 (Q&A 14) Uncertainty in Income Taxes in a Business Combination — Measurement Period — 805-740-25 (Q&A 15) Deferred Taxes Associated With Goodwill in Pre-Statement 141(R) Acquisitions — 805-740-25 (Q&A 16) Tax Benefits of Tax-Deductible Share-Based Payment Awards Exchanged in a Business Combination — 805-740-25 (Q&A 17) Tax Benefits Received From the Disqualifying Disposition of Incentive Stock Options Exchanged in a Business Combination — 805-740-25 (Q&A 18) Recording Deferred Taxes in a Business Combination on “Inside” and “Outside” Basis Differences — 805-740-25 (Q&A 19) Obtaining Tax Basis Step-Up of Acquired Net Assets Through Payment to a Tax Authority — 805-740-25 (Q&A 20)Income Tax Accounting for Assets Acquired in a Business Combination That Were Subject to an Intercompany Sale — 805-740-25 (Q&A 21)Allocation of Tax Amortization of Goodwill — 805-740-25 (Q&A 22)Determining Whether Income Tax Elections, Tax Planning, or Subsequent Business Integration Steps Should Be Included in the Application of the Acquisition Method of Accounting to a Business Combination — 805-740-25 (Q&A 23)Settlement of Share-Based Payment Awards Held by the Acquiree’s Employees — 805-740-25 (Q&A 24)Considering Whether Acquired Deferred Tax Liabilities Support the Realization of Acquired or Acquirer Deferred Tax Assets — 805-740-25 (Q&A 25)