Special Report on
Understanding Deferred Tax
Understanding Deferred Tax - Trends
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Lessors use operating lease accounting treatment when they are likely to keep the asset when the lease is over. The lessor carries the asset on the balance sheet as an asset and records the monthly billings as revenues. Direct financing leases record the lease receivable on the balance sheet (instead of the equipment) itself. The transaction is judged to be a sale in substance, with the asset held as collateral for the financing. Leveraged leases use direct finance treatment with the additional recording of third-party debt. Sales-type leases use direct finance treatment with the additional recording of manufacturer's profits.
It’s never as well earlier to begin preparing to your retirement and among the best ways to prepare is to set up an Individual Retirement Account (often referred to as an IRA) The purpose of an IRA is to serve like a individual tax-qualified retirement savings plan. Anyone who works, regardless of whether as an employee or self-employed, can set aside a set quantity in an IRA, while using earnings on these investments tax-deferred until the date of distribution. In addition, certain persons are permitted to deduct all or component of their contributions to the IRA. Plus, as of ... Read More
SURVEY RESULTS FOR
UNDERSTANDING DEFERRED TAX
Senate Session 2010-04-12 (14:49:43-15 ...
Davos Annual Meeting 2010 - Rethinking Compensation Models
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