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Definition from ASC 740-10-20
Description | Reference | Section |
---|---|---|
Disclose individual reconciling items that are more than five percent of the amount computed by multiplying pretax income by the statutory tax rate | S-X 4-08(h) (codified in ASC 235-10-S99-1) | |
Disclose the components of income (loss) before tax expense (benefit) as either foreign or domestic | ||
Separately state for each major component of income tax expense the amounts applicable to US federal income taxes, to foreign income taxes, and to other income taxes | ||
Disclose required information about tax holidays granted for a specified period in a foreign jurisdiction | SAB Topic 11.C (codified in ASC 740-10-S99-2) |
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