The Financial Accounting Standards Board issued "Statement 109: Accounting for Income Taxes" (FAS 109) in February 1992. The purpose o fFAS 109 is to recognize (a) the amount of taxes payable or refundable for the current year and (b) the deferred tax liabilties and assets for the future tax consequences of events that have been recognized in a corporation's financial statements or tax returns. In essence, FAS 109 requires public companies to disclose a reconciliation of the reported amount of income tax expense to the amount of income tax expense that would result from applying domestic federal statutory rates to pretax financial income.
以上是FAS109的英文摘要,涉及到递延税资产和负债的确认和美国公司税率的计算。文章内有相关的案例分析~
对AICPA考试的税法部分会有帮助
该PDF文件时全英文的