Chapter 8 — Accounting for Income Taxes in Separate Financial Statements

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Chapter 8 — Accounting for Income Taxes in Separate Financial Statements 8.1 Introduction 8.2 Determining Whether an Allocation of Income Taxes Is Required in Separate or Carve-Out Financial Statements 8.3 Allocating Current and Deferred Income Tax Expense in the Income Statement of Separate and Carve-Out Financial Statements 8.4 Current and Deferred Income Taxes in the Balance Sheet of Separate and Carve-Out Financial Statements 8.5 Valuation Allowance in Separate or Carve-Out Financial Statements 8.6 Change in Status of the Separate Reporting Entity 8.7 Disclosures Required in the Separate Financial Statements of a Member of a Consolidated Tax Return