US GAAP - introduction

By Tolley in association with Nick Watson
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The following Corporation Tax guidance note by Tolley in association with Nick Watson provides comprehensive and up to date tax information covering:

  • US GAAP - introduction

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.

More on US GAAP for UK companies:
US GAAP - uncertain tax positions
US GAAP - deferred tax
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