Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 85

The amendments in this update supersede obsolete guidance in FASB ASC 995 on unrecognized deferred taxes related to certain statutory reserve deposits. Therefore, if an entity has unrecognized deferred income taxes related to certain statutory deposits made on or before December 15, 1992, the entity would be required to recognize the unrecognized income taxes in accordance with FASB ASC 740, Income Taxes.