Chapter 1 1-1 Theoretical Concepts of FASB ASC 740 1-1 FASB ASC 740 1-3 Temporary differences 1-11 Sources of taxable income 1-14 Determination of the valuation allowance 1-15 Special deductions 1-16 Accounting for uncertainty in income taxes 1-17 Intraperiod tax allocation 1-18 Financial statement presentation 1-19 Provisions of FASB ASC 740: Summary chart 1-21 Chapter 2 2-1 Temporary Differences 2-1 Identifying and measuring temporary differences 2-4 Case studies 2-18 Chapter 3 3-1 FASB ASC 740: Identifying Tax Differences and Deferred Tax Worksheet 3-1 Deferred tax assets 3-2 Tax planning strategies to assess the need for a valuation allowance for DTAs 3-4 Determination of the valuation allowance 3-8 Recognition of tax benefits for carrybacks and carryforwards 3-16 Computation worksheet to meet reporting and disclosure requirements of FASB ASC 740 3-24 Worksheet adapted to track deferred tax accounts 3-35 Case studies 3-43 Chapter 4 4-1 Accounting for Uncertainty in Income Taxes 4-1 Case studies 4-37 Appendix A Chapter 4, A-1 Chapter 5 5-1 Reporting and Disclosure Under FASB ASC 740: Theory and Examples 5-1 Separately issued financial statements 5-6 Components of income tax expense 5-8 Financial statement presentation 5-11 Disclosure requirements 5-13 Required disclosures for uncertain tax positions 5-15 Chapter 6 6-1 FASB ASC 740-20: Intraperiod Tax Allocation 6-1 Intraperiod tax allocation under FASB ASC 740--General considerations 6-5 Steps to allocate total tax expense 6-8 Summary 6-15 Case studies 6-16 Glossary Glossary 1 Index Index 1 Solutions Solutions 1 Chapter 1 Solutions 1 Chapter 2 Solutions 3 Chapter 3 Solutions 8 Chapter 4 Solutions 15 Chapter 5 Solutions 19 Chapter 6 Solutions 21.