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Deferred tax asset account - PowerPoint PPT Presentation

Chapter 16

Chapter 16. Accounting for Income Taxes. Deferred Tax Assets/Liabilities. The Internal Revenue Code is the set of rules for preparing tax returns. GAAP is the set of rules for preparing financial statements. Results in. Results in. Usually. Financial statement income tax expense.

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Deferred tax asset account - PowerPoint PPT Presentation

Chapter 16