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Deloitte Guidance

740-10-50 Disclosure — Deloitte Guidance

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Required Level of Detail — 740-10-50 (Q&A 01) Definition of Significant With Respect to Disclosing the Tax Effect of Each Type of Temporary Difference and Carryforward that Gives Rise to Deferred Tax Assets and Deferred Tax Liabilities — 740-10-50 (Q&A 02) Disclosure of Worthless Tax Benefits — 740-10-50 (Q&A 03) Disclosure of the Tax Effect of a Change in Tax Law, Rate, or Tax Status — 740-10-50 (Q&A 04) Evaluating Significance of Reconciling Items in the Rate Reconciliation — 740-10-50 (Q&A 05) Disclosure of Unrecognized Tax Benefits That, If Recognized, Would Affect the Effective Tax Rate — 740-10-50 (Q&A 06) Example of Unrecognized Tax Benefits That, If Recognized, Would Not Affect the Effective Tax Rate — 740-10-50 (Q&A 07) Disclosure of Liabilities for Unrecognized Tax Benefits in the Contractual Obligations Table — 740-10-50 (Q&A 08) Amounts Included in the Tabular Reconciliation of Unrecognized Tax Benefits — 740-10-50 (Q&A 09) Considerations of Tabular Disclosure of Unrecognized Tax Benefits in an Interim Period — 740-10-50 (Q&A 10) Items Included in the Tabular Disclosure of Unrecognized Tax Benefits From Uncertain Tax Positions May Also Be Included in Other Disclosures — 740-10-50 (Q&A 11) Disclosure of Fully Reserved Deferred Tax Assets in the Reconciliation of Unrecognized Tax Benefits — 740-10-50 (Q&A 12) Disclosing the Settlement of a Tax Position When Cash Paid in Settlement Differs From the Unrecognized Tax Benefit — 740-10-50 (Q&A 13) Presentation in the Tabular Reconciliation of a Federal Benefit Associated With Unrecognized State and Local Income Tax Positions — 740-10-50 (Q&A 14) Disclosure of Interest and Penalties Recorded in the Tabular Reconciliation of Unrecognized Tax Benefits — 740-10-50 (Q&A 15) Separate Disclosure of Interest Income, Interest Expense, and Penalties — 740-10-50 (Q&A 16) Disclosing the Effects of Income Tax Uncertainties in a Leveraged Lease — 740-10-50 (Q&A 18) Presentation of Changes Related to Exchange Rate Fluctuations in the Tabular Reconciliation — 740-10-50 (Q&A 19) Disclosure of Expiration of Statute of Limitations — 740-10-50 (Q&A 20) Disclosure Requirements for Effectively Settled Tax Positions — 740-10-50 (Q&A 21) Interim Disclosure Considerations Related to Unrecognized Tax Benefits That Will Significantly Change Within 12 Months — 740-10-50 (Q&A 22) Disclosure of Unrecognized Tax Benefits That Could Significantly Change Within 12 Months of the Reporting Date — 740-10-50 (Q&A 23) Periodic Disclosures of Unrecognized Tax Benefits — 740-10-50 (Q&A 24) Nontaxable Public Entities — 740-10-50 (Q&A 25) Tax Bases in Assets — 740-10-50 (Q&A 26) Disclosures Required in the Separate Financial Statements of a Member of a Consolidated Tax Return — 740-10-50 (Q&A 27) Disclosing the Components of Deferred Tax Expense — 740-10-50 (Q&A 28)Change in Tax Status to Taxable: Financial Reporting Considerations — 740-10-50 (Q&A 29) Disclosure of the Components of Income (or Loss) Before Income Tax Expense (or Benefit) as Either Foreign or Domestic — Branches and Intra-Entity Transactions — 740-10-50 (Q&A 30)Appropriate Federal Statutory Rate for Use in the Rate Reconciliation of a Foreign Reporting Entity — 740-10-50 (Q&A 31)Disclosure Requirements When Abbreviated Financial Statements Are Presented in a Public Filing — 740-10-50 (Q&A 32)Computing the “Foreign Rate Differential” in the Rate Reconciliation — 740-10-50 (Q&A 33)