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ASC 740-10-20 Glossary

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US GAAP

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Acquiree Acquirer Acquisition by a Not-for-Profit Entity Acquisition Date Alternative Minimum Tax Business Business Combination Carrybacks Carryforwards Commencement Date of the Lease (Commencement Date)Conduit Debt Securities Contract Contract Asset Corporate Joint Venture Current Tax Expense (or Benefit)Customer Deductible Temporary Difference Deferred Tax Asset Deferred Tax Consequences Deferred Tax Expense (or Benefit)Deferred Tax Liability Event Formation Date Income Tax Expense (or Benefit)Income Taxes Income Taxes Currently Payable (Refundable)Inventory Joint Venture Lease Legal Entity Lessee Lessor Leveraged Lease Merger of Not-for-Profit Entities Nonpublic Entity Not-for-Profit Entity Public Business Entity Public Entity Public Entity Revenue Security Tax Consequences Tax Position Tax-Planning Strategy Taxable Income Taxable Temporary Difference Temporary Difference Tentative Minimum Tax Underlying Asset Unrecognized Tax Benefit Valuation Allowance Variable Interest Entity