Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
ASC 720, Other Expenses, contains nine subtopics. They include ASC 720‐10, Overall; ASC 720‐15, Start‐Up Costs; ASC 720‐20, Insurance Costs; ASC 720‐25, Contributions Made; ASC 720‐30, Real and Personal Property Taxes; ASC 720‐35, Advertising Costs; ASC 720‐40, Electronic Equipment Waste Obligations; ASC 720‐45, Business and Technology Reengineering; and ASC 720‐50, Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers. ASC 720‐15 provides guidance on financial reporting of start‐up costs, including organization costs, and requires such costs to be expensed as incurred. ASC 720‐30 indicates that the most acceptable method of accounting for property taxes is a monthly accrual of property tax expense during the fiscal period of the taxing authority for which the taxes are levied. The fiscal period of the taxing authority is the fiscal period that includes the assessment or lien date.
ASC 720, Other Expenses, contains nine subtopics. They include ASC 720‐10, Overall; ASC 720‐15, Start‐Up Costs; ASC 720‐20, Insurance Costs; ASC 720‐25, Contributions Made; ASC 720‐30, Real and Personal Property Taxes; ASC 720‐35, Advertising Costs; ASC 720‐40, Electronic Equipment Waste Obligations; ASC 720‐45, Business and Technology Reengineering; and ASC 720‐50, Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers. ASC 720‐15 provides guidance on financial reporting of start‐up costs, including organization costs, and requires such costs to be expensed as incurred. ASC 720‐30 indicates that the most acceptable method of accounting for property taxes is a monthly accrual of property tax expense during the fiscal period of the taxing authority for which the taxes are levied. The fiscal period of the taxing authority is the fiscal period that includes the assessment or lien date.
ASC 720 Other Expenses
Flood, Joanne M (Autor:in)
Wiley <fc>GAAP</fc> 2018 ; 821-828
12.03.2018
8 pages
Aufsatz/Kapitel (Buch)
Elektronische Ressource
Englisch
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