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Deloitte Guidance

740-20-45 Other Presentation — Deloitte Guidance

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Intraperiod Tax Allocation: General Rule — 740-20-45 (Q&A 01) Intraperiod Tax Allocation: Exception to the General Rule — 740-20-45 (Q&A 02) Intraperiod Tax Allocation of Changes in Valuation Allowances — 740-20-45 (Q&A 03) Adjustments of Intraperiod Tax Allocation From a Prior Interim Period — 740-20-45 (Q&A 04) Tax Benefits for Dividends Paid to Shareholders: Recognition — 740-20-45 (Q&A 05) Renumbered — 740-20-45 (Q&A 06) Intraperiod Tax Allocation When There Is a Loss From Continuing Operations in the Current Period — 740-20-45 (Q&A 08) Tax Consequences of Securities Classified as Held to Maturity — 740-20-45 (Q&A 09) Tax Consequences of Trading Securities — 740-20-45 (Q&A 10) Tax Consequences of Available-for-Sale Securities — 740-20-45 (Q&A 11) Available-for-Sale Securities: Methods of Accounting for Deferred Taxes — 740-20-45 (Q&A 12) Available-for-Sale Securities: Valuation Allowance for Unrealized Losses — 740-20-45 (Q&A 13) Available-for-Sale Securities: Valuation Allowance Changes Not Recorded Directly in Shareholders’ Equity — 740-20-45 (Q&A 14) Assessing Realization of Tax Benefits From Unrealized Losses From Available-for-Sale Securities — 740-20-45 (Q&A 15) Holding Gains and Losses Recognized for Both Financial Reporting and Tax Purposes — 740-20-45 (Q&A 16) Treatment of Tax Benefit for Dividends Paid on Shares Held by an ESOP — 740-20-45 (Q&A 17) Tax Consequences of Transactions Among (and With) Shareholders — 740-20-45 (Q&A 18) Subsequent Changes in Valuation Allowances for Pre-Quasi-Reorganization Tax Benefits — 740-20-45 (Q&A 19) Subsequent Recognition of Tax Benefits From a Quasi-Reorganization — 740-20-45 (Q&A 20) Changes in Valuation Allowances Resulting From Items Other Than Continuing Operations — 740-20-45 (Q&A 22) Fresh-Start Accounting: Subsequent Changes in a Valuation Allowance — 740-20-45 (Q&A 23) Intraperiod Tax Allocation: Application Level — 740-20-45 (Q&A 25)Intraperiod Tax Allocation: Application of the “With” and “Without” Rules — 740-20-45 (Q&A 26)Intraperiod Tax Allocation: Tax Benefit From a Worthless Stock Deduction — 740-20-45 (Q&A 27) Income Tax Accounting Considerations Related to When a Subsidiary Is Deconsolidated — 740-20-45 (Q&A 28)Intraperiod Allocation: Treatment of Certain Out-of-Period Adjustments — 740-20-45 (Q&A 29)Interim Implications of Intraperiod Tax Allocation for Discontinued Operations When There Is a Loss From Continuing Operations — 740-20-45 (Q&A 30)Consideration of Credit Entries for Reclassification Adjustments That Are Recorded in Other Comprehensive Income During the Reporting Period When the General Intraperiod Tax Allocation Rule Is Applied — 740-20-45 (Q&A 31) Implications of the Character of Income (or Loss) When the Exception to the General Intraperiod Tax Allocation Rule Is Applied — 740-20-45 (Q&A 32) Intraperiod Allocation of “Out-of-Period” Tax Effects of UTBs That Originated in Discontinued Operations — 740-20-45 (Q&A 33)Application of ASC 740-20-45-7 to Amounts Credited Directly to APIC — 740-20-45 (Q&A 34)Application of ASC 740-20-45-7 to Foreign Currency Exchange Gains — 740-20-45 (Q&A 35)Application of ASC 740-20-45-7 to Recoveries of Losses in Accumulated OCI — 740-20-45 (Q&A 36)Accounting for the Tax Effects of Contributions to Pass-Through Entities in Control-to-Control Transactions — 740-20-45 (Q&A 37)