This chapter discusses the presentation and disclosure requirements for income taxes. The interim disclosure requirements may differ from the annual disclosure requirements (see FSP for incremental interim footnote disclosure requirements related to significant changes in estimates for income taxes).
The following topics are addressed in this chapter:
  • Balance sheet presentation and disclosures of balance sheet tax accounts
  • Income statement presentation and related disclosures
  • Disclosures for uncertain tax positions
  • Disclosures related to other topics affecting income taxes
Expand Expand

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide