US GAAP ― introduction

Copyright © 2026 LexisNexis
Produced by Tolley in association with Steve Collings
Corporation Tax
Guidance

US GAAP ― introduction

Copyright © 2026 LexisNexis
Produced by Tolley in association with Steve Collings
Corporation Tax
Guidance
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US GAAP is based on accounting standards issued by the Financial Accounting Standards Board in the US. These standards can be accessed for free (‘basic view’) from the FASB website, although registration is required.

Following the FASB’s accounting standards codification project, all of the guidance in relation to accounting for income taxes

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  • 06 Jan 2026 09:40

Home/ Tolley Tax Guidance/ Corporation Tax / Dealing with tax accounting and audits

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