Abstract
PurposeThis paper aims to describe the SFAS 109/Financial Accounting Standards Board (FASB) Accounting Standards Codification 740.Design/methodology/approachThis paper is an overview of a topic.FindingsSFAS 109 establishes the financial accounting and reporting standards for the effects of federal, state and foreign income taxes.Originality/valueThe paper is a good discussion for non‐tax financial executives. It is a valuable read for anyone looking for an introductory paper on the subject.
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