KPMG provides detailed guidance on and interpretation of ASC 740, providing examples and analysis.
- All entities subject to income tax
This October 2020 edition incorporates:
- Updates guidance on CARES Act
- Updates to conform with KPMG Handbook, Impairment of nonfinancial assets
- Guidance on share-based payment arrangements in consolidated pass-through entity structures
- Clarification of guidance on intraperiod allocation