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Deloitte Guidance

740-30-25 Recognition — Deloitte Guidance

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Ability to Overcome the Presumption in ASC 740-30-25-3 in the Future After a Change in Management's Plans for Reinvestment or Repatriation of Foreign Earnings — 740-30-25 (Q&A 01) Accounting for Temporary Differences Related to an Investment in a Corporation — 740-30-25 (Q&A 02) Deferred Tax Consequences of an Investment in an Equity Method Investment (a 50-Percent-or-Less-Owned Investee) — 740-30-25 (Q&A 03) Deferred Tax Liability for a Portion of an Outside Basis Difference — 740-30-25 (Q&A 04) Change in Investment From a Subsidiary to an Equity Method Investee — 740-30-25 (Q&A 05) Tax Consequences of Investments in Pass-Through or Flow-Through Entities — 740-30-25 (Q&A 06) Deferred Tax Consequences of an Investment in a More-Than-50-Percent-Owned Subsidiary — 740-30-25 (Q&A 07) Realization of a Deferred Tax Asset Related to an Investment in a Subsidiary: Deferred Income Tax Exceptions Not a Source of Income — 740-30-25 (Q&A 09) Recognition of a Deferred Tax Asset Related to a Subsidiary Classified as a Discontinued Operation — 740-30-25 (Q&A 10) Evidence Needed to Support the Indefinite Reinvestment Assertion — 740-30-25 (Q&A 11)Tax-Free Liquidation or Merger of a Subsidiary — 740-30-25 (Q&A 12) State Tax Considerations in Connection With the Assessment of Outside Basis Differences Under ASC 740-30-25-7 — 740-30-25 (Q&A 13) Impact of Changes in an Indefinite Reinvestment Assertion for Interim-Period Tax Purposes — 740-30-25 (Q&A 14) Consideration of the VIE Model in ASC 810-10 in the Evaluation of Whether to Recognize a Deferred Tax Liability — 740-30-25 (Q&A 15) Parent’s Deferred Tax Considerations When Intra-Entity Loans That Are of a Long-Term-Investment Nature Are Not Denominated in the Functional Currency — 740-30-25 (Q&A 16)Unremitted Earnings of a Foreign Subsidiary When There Is an Overall Deductible Outside Basis Difference — 740-30-25 (Q&A 17)Outside Basis Difference in a Foreign Subsidiary — Subpart F Income — 740-30-25 (Q&A 18) Outside Basis Difference in a Foreign Subsidiary — "Deferred" Subpart F Income — 740-30-25 (Q&A 19)