- Statutory Issue Paper No. 83 Accounting for Income Taxes🔍
- As of March 2023 Accounting Practices and Procedures Manual🔍
- Accounting Practices and Procedures Manual🔍
- Updates from the Statutory Accounting Principles Working Group's ...🔍
- SSAP 10R—Admittance of Deferred Income Taxes Modified in 2009🔍
- Subchapter A. Examination and Financial Analysis🔍
- National Association of Insurance Commissioners Statutory ...🔍
- NBER WORKING PAPER SERIES RESEARCH IN ACCOUNTING ...🔍
Statutory Issue Paper No. 83 Accounting for Income Taxes
Statutory Issue Paper No. 83 Accounting for Income Taxes - NAIC
While there have always been differences between statutory accounting income and taxable income, tax law changes since 1984 have resulted in ...
Appendix E - Statutory Issue Papers - NAIC
Accounting for Income Taxes. 10. 101. 84. Quasi-Reorganizations. 72. 72. 85 ... Accounting for Pensions, A Replacement of SSAP No. 8. 89. 102. 124. Treatment of ...
As of March 2023 Accounting Practices and Procedures Manual
... accounting principles (GAAP) or addressing new statutory accounting issues. As revisions are adopted, the corresponding agenda items and issue papers are ...
Accounting Practices and Procedures Manual - Vermont Legislature
... not in conflict with state statutes and/or regulations. Should the ... accounting principles (GAAP) or addressing new statutory accounting issues.
Updates from the Statutory Accounting Principles Working Group's ...
94R—Transferable and Non-Transferable State Tax Credits. The issue paper documents the discussions and decisions within the New Market Tax ...
SSAP 10R—Admittance of Deferred Income Taxes Modified in 2009
passed Statement of Statutory Accounting Principles No. ... Nonadmitted Assets,” paragraph 3. 5. Statutory Issue Paper No. 83, “Accounting for ...
Handbook: Accounting for income taxes - KPMG International
... taxing authorities) and financial statement accounting for income taxes. ... not considered to be an income tax subject to ASC Topic 740. The ...
Subchapter A. Examination and Financial Analysis
There are four new Statements of Statutory Accounting Principles (SSAP) in the March 2002 version of the Manual: SSAP No. 81 concerning software revenue ...
National Association of Insurance Commissioners Statutory ...
... not applicable to statutory accounting. ... On December 13, 2022, SAPWG re-exposed the liabilities guidance and the related Issue Paper No.
NBER WORKING PAPER SERIES RESEARCH IN ACCOUNTING ...
Not surprisingly, in this simple scenario, the ETR is the statutory tax rate or 35% (175/500). 13 Revenue is the term for additions to book income; income is ...
(Issue Date 12/73). As IssuedSummaryStatus. Interpretation 48 (Superseded). Accounting for Uncertainty in Income Taxes—an interpretation of FASB Statement No.
Statement of Financial Accounting Standards No. 109
The objectives of accounting for income taxes are to recognize (a) the amount of taxes payable or refundable for the current year and (b) deferred tax ...
Statutory Accounting Principles (E) Working Group Hearing Agenda ...
... Document? Comment Letter. Page Number. 2017-28. SSAP No. 62R. (Robin). Reinsurance Credit. 3. Issue Paper. No Comment. IP - 1. Summary: During ...
Topic 5: Miscellaneous Accounting | DART
Interpretive Response: Gains and losses resulting from the disposition of revenue producing equipment should not be treated as adjustments to the provision for ...
Practice Aid - OCBOA Financial Statements (PDF)
Although this chapter highlights certain common measurement and recognition issues with respect to the tax-basis of accounting, it is not a substitute for ...
Statutory Issue Paper No. 143 ... guidance from FIN 48: Accounting for Uncertainty in Income Taxes—an interpretation of FASB Statement No.
Income Taxes (Topic 740): Improvements to Income Tax Disclosures
An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is ...
Accounting and Ratemaking Treatment of Accumulated Deferred ...
As a result of the Tax Cuts and Jobs Act reducing the federal corporate income tax rate from 35 percent to 21 percent, a portion of an ADIT ...
2024 PA-20 - New Hampshire Department of Revenue Administration
WHO SHOULD FILE. RSA 83-F:4 defines "Persons Liable" as follows: "The tax imposed by this chapter shall be assessed upon each utility owning or possessing.
Statements of Actuarial Opinion On Property and Casualty Loss ...
The American Academy of Actuaries is an 18,500+ member professional association whose mission is to serve the public and the U.S. actuarial profession.