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Deloitte Guidance

740-10-25 Recognition — Deloitte Guidance

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Tax Bases Used in the Computation of Temporary Differences — 740-10-25 (Q&A 01) Intra-Entity Transactions Between Different Tax-Paying Components — 740-10-25 (Q&A 02) Subsequent Changes in Tax Rates Involving Intra-Entity Transactions — 740-10-25 (Q&A 03) Indexing of the Tax Basis of Assets and Liabilities — 740-10-25 (Q&A 04) Price-Level-Adjusted Financial Statements — 740-10-25 (Q&A 05) Accounting for Deferred Taxes Related to Nonmonetary Assets and Liabilities When the Functional Currency Is Not the Local Currency — 740-10-25 (Q&A 06) Change in the Functional Currency When an Economy Ceases to Be Considered Highly Inflationary — 740-10-25 (Q&A 07) Exceptions to Recognition of Deferred Taxes — 740-10-25 (Q&A 08) Definition of “Inside” and “Outside” Basis Differences — 740-10-25 (Q&A 09) Recognition of Deferred Taxes for Inside Basis Differences — 740-10-25 (Q&A 10) Definition of Subsidiary and Corporate Joint Venture — 740-10-25 (Q&A 11) Definition of Foreign and Domestic Investments — 740-10-25 (Q&A 12) Recognition of Deferred Taxes for Temporary Differences Related to the Cumulative Translation Adjustment — 740-10-25 (Q&A 14) Deferred Taxes Recorded Through the Currency Translation Adjustment — 740-10-25 (Q&A 15) Hedge of a Net Investment in a Foreign Subsidiary — 740-10-25 (Q&A 16) Whether a Change in Management's Plans for Reinvestment or Repatriation of Foreign Earnings Is a Recognized or Nonrecognized Subsequent Event — 740-10-25 (Q&A 17) Tax Consequences of a Change in Intent Regarding Remittance of Pre-1993 Undistributed Earnings — 740-10-25 (Q&A 18) Decision Tree for Recognizing Benefits of a Tax Position — 740-10-25 (Q&A 19) Recognition and Measurement — Assumptions to Be Used — 740-10-25 (Q&A 20) Deferred Tax Consequences of Unrecognized Tax Benefits — 740-10-25 (Q&A 21) Evaluating the Recognition Threshold After Examination of a Tax Year — 740-10-25 (Q&A 22) The Effect of UTB Liabilities on Realization of Excess Tax Benefits — 740-10-25 (Q&A 23) Legal Tax Opinions Not Required to Support a Tax Position — 740-10-25 (Q&A 24) Meaning of the Court of Last Resort and Its Impact on Recognition — 740-10-25 (Q&A 25) Impact of the Likelihood of the U.S. Supreme Court’s Hearing the Case — 740-10-25 (Q&A 26) Consideration of Widely Understood Administrative Practices and Precedents — 740-10-25 (Q&A 27) Decision Tree for the Subsequent Recognition, Derecognition, and Measurement of Benefits of a Tax Position — 740-10-25 (Q&A 28) Effectively Settled Tax Positions — 740-10-25 (Q&A 29) Determining the Unit of Account — 740-10-25 (Q&A 30) Applying the Unit of Account — 740-10-25 (Q&A 31) Whether Determination of the Unit of Account Is an Accounting Policy Choice — 740-10-25 (Q&A 32) Finality or Certainty of Outcome in Subsequent Recognition, Derecognition, or Measurement of a Tax Position — 740-10-25 (Q&A 33) New Information Obtained After the Balance Sheet Date Concerning Uncertain Tax Positions — 740-10-25 (Q&A 34) Interim Accounting for a Change in Judgment — 740-10-25 (Q&A 35) Example Illustrating the Changes in Judgment Regarding a Tax Position Taken in the Current Year — 740-10-25 (Q&A 36) Example Illustrating the Changes in Judgment Regarding a Tax Position Taken in the Prior Year — 740-10-25 (Q&A 37) Balance Sheet Presentation of UTBs Resulting From Transfer Pricing Arrangements — 740-10-25 (Q&A 38) Temporary Differences — 740-10-25 (Q&A 39) Permanent Differences — 740-10-25 (Q&A 40) Tax Consequences of Tax Holidays — 740-10-25 (Q&A 41) Deferred Tax Consequences of Synthetic Leases — 740-10-25 (Q&A 42) Basis Differences That Are Not Temporary Differences — 740-10-25 (Q&A 43) Change in Tax Status of an Entity — 740-10-25 (Q&A 44) Built-in Gain: Recognition and Measurement — 740-10-25 (Q&A 45) Retroactive Changes in Tax Laws or Rates and Expiring Provisions That May Be Reenacted — 740-10-25 (Q&A 46) Enacted Changes in Tax Laws or Rates That Affect Items Recognized in Other Comprehensive Income — 740-10-25 (Q&A 47) Recognition and Measurement of Interest and Penalties — 740-10-25 (Q&A 48) Interest Income on Unrecognized Tax Benefits — 740-10-25 (Q&A 49) Recognizing Interest Expense for Interim-Period Reporting When Interest Is Classified as Income Tax Expense — 740-10-25 (Q&A 50) Capitalization of Interest Expense — 740-10-25 (Q&A 51) Recognition of the Accrual for Penalties — 740-10-25 (Q&A 52) Refundable Tax Credits — 740-10-25 (Q&A 53) Recognizing Deferred Taxes for Indefinite-Lived Assets — 740-10-25 (Q&A 54) Change in Tax Status as a Result of a Common-Control Merger — 740-10-25 (Q&A 55) Income Tax Consequences of Issuing Debt With a Conversion Feature Accounted for Separately as a Derivative — 740-10-25 (Q&A 56) Loss of Nontaxable Status as a Result of Acquisition — 740-10-25 (Q&A 57)Recognition Date for Conversion to a REIT — 740-10-25 (Q&A 58)Change in Tax Status to Taxable: Accounting for an Increase in Tax Basis — 740-10-25 (Q&A 59) Distinguishing a Change in Estimate From a Correction of an Error — 740-10-25 (Q&A 60)Voluntary Change in Tax Status of an Acquired Entity — 740-10-25 (Q&A 61) Deferred Tax Considerations When Goodwill Becomes a Finite-Lived Asset — 740-10-25 (Q&A 62)Considering the Impact of Tax Method Changes — 740-10-25 (Q&A 63)When to Recognize the Impact of Tax Method Changes — 740-10-25 (Q&A 64)Measuring Deferred Taxes in Consolidated Financial Statements When a Foreign Subsidiary Uses a Local Statutory Basis of Accounting to Prepare Its Financial Statements — 740-10-25 (Q&A 65)Accounting for the Tax Effects of Tax Positions Expected to Be Taken in an Amended Tax Return or Refund Claim or to Be Self-Reported Upon Examination — 740-10-25 (Q&A 66)Accounting for the Elimination of Income Taxes Allocated to a Predecessor Entity When the Successor Entity Is Nontaxable — 740-10-25 (Q&A 67)Deferred Tax Considerations Related to a Foreign Subsidiary When Intra-Entity Loans That Are of a Long-Term-Investment Nature Are Denominated in the Parent’s Currency — 740-10-25 (Q&A 68)Deferred Income Tax Effects When the Functional Currency Changes From the Local Currency to the Reporting Currency — 740-10-25 (Q&A 69)Successor Entity’s Accounting for the Recognition of Income Taxes When the Predecessor Entity Is Nontaxable — 740-10-25 (Q&A 70)Accounting for Deferred Taxes Related to Monetary Assets When the Reporting Currency Is the Functional Currency — 740-10-25 (Q&A 71)Deferred Tax Considerations Related to Withholding Taxes Imposed on Distributions From Disregarded Entities and Foreign Subsidiaries — 740-10-25 (Q&A 72)Accounting for Foreign Branch Operations — 740-10-25 (Q&A 73)Unrecognized Tax Benefits and Spin-Off Transactions — 740-10-25 (Q&A 74)Tax Effects of a “Check-the-Box” Election — 740-10-25 (Q&A 75)Deferred Income Taxes Related to a Foreign Branch: Accounting for Changes in a Parent’s Deferred Taxes Due to Changes in Exchange Rates — 740-10-25 (Q&A 76)Accounting for Temporary Differences Related to Investment Tax Credits — 740-10-25 (Q&A 77)Accounting for an Investment Tax Credit Received From an Investment in a Partnership Accounted for Under the Equity Method — 740-10-25 (Q&A 78)