Entertainment: Audit Technique Guide PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Entertainment: Audit Technique Guide PDF full book. Access full book title Entertainment: Audit Technique Guide by U.S. Internal Revenue Service. Download full books in PDF and EPUB format.
Author: U.S. Internal Revenue Service
Publisher: Lulu.com
ISBN: 0359519873
Category : Reference
Languages : en
Pages : 118
Get Book Here
Book Description
The purpose of this Entertainment Audit Technique Guide (ATG) is: To provide an overview of the activities encountered in examinations of individuals in the entertainment industry. To familiarize examiners with issues and terminology pertinent to individuals in the entertainment industry. To assist examiners with their examinations by providing audit techniques. This ATG should help reduce the time needed to examine returns of individuals in the entertainment industry by providing some background on the industry and the applicable tax law. While this guide covers a variety of situations and issues, it is not all-inclusive.
Author: U.S. Internal Revenue Service
Publisher: Lulu.com
ISBN: 0359519873
Category : Reference
Languages : en
Pages : 118
Get Book Here
Book Description
The purpose of this Entertainment Audit Technique Guide (ATG) is: To provide an overview of the activities encountered in examinations of individuals in the entertainment industry. To familiarize examiners with issues and terminology pertinent to individuals in the entertainment industry. To assist examiners with their examinations by providing audit techniques. This ATG should help reduce the time needed to examine returns of individuals in the entertainment industry by providing some background on the industry and the applicable tax law. While this guide covers a variety of situations and issues, it is not all-inclusive.
Author: Internal Revenue Service
Publisher:
ISBN: 9781304134127
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author: Internal Revenue Service
Publisher:
ISBN: 9781304114785
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 104
Get Book Here
Book Description
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 8
Get Book Here
Book Description
Author: Internal Revenue Service
Publisher:
ISBN: 9781304112910
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author: Athena Information Management, Incorporated
Publisher:
ISBN: 9781574021127
Category :
Languages : en
Pages : 118
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category : Agriculture
Languages : en
Pages : 64
Get Book Here
Book Description
Author:
Publisher:
ISBN:
Category : Liability insurance
Languages : en
Pages : 380
Get Book Here
Book Description
Author: John R. Graham
Publisher: Now Pub
ISBN: 9781601986122
Category : Business & Economics
Languages : en
Pages : 176
Get Book Here
Book Description
Accounting for Income Taxes is the most comprehensive review of AFIT research. It is designed both to introduce new scholars to this field and to encourage active researchers to expand frontiers related to accounting for income taxes. Accounting for Income Taxes includes both a primer about the rules governing AFIT (Sections 3-4) and a review of the scholarly studies in the field (Sections 5-8). The primer uses accessible examples and clear language to express essential AFIT rules and institutional features. Section 3 reviews the basic rules and institutional details governing AFIT. Section 4 discusses ways that researchers, policymakers, and other interested parties can use the tax information in financial statements to better approximate information in the tax return. The second half of the monograph reviews the extant scholarly studies by splitting the research literature into four topics: earnings management, the association between book-tax differences and earnings characteristics, the equity market pricing of information in the tax accounts, and book-tax conformity. Section 5 focuses on the use of the tax accounts to manage earnings through the valuation allowance, the income tax contingency, and permanently reinvested foreign earnings. Section 6 discusses the association between book-tax differences and earnings characteristics, namely earnings growth and earnings persistence. Section 7 explores how tax information is reflected in share prices. Section 8 reviews the increased alignment of accounting for book purposes and tax purposes. The remainder of the paper focuses on topics of general interest in the economics and econometric literatures. Section 9 highlights some issues of general importance including a theoretical framework to interpret and guide empirical AFIT studies, the disaggregated components of book-tax differences and research opportunities as the U.S. moves toward International Financial Reporting Standards (IFRS). Section 10 discusses econometric weaknesses that are common in AFIT research and proposes ways to mitigate their deleterious effects.
