Creator | Title | Description | Subject | Date | ||
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1 | Klein, Paxtion Annalee | Analyzing the Implications of the "Tax cuts and jobs act of 2017" on United States Corporations | In December 2017 United States Congress signed into law the Tax Cuts and Jobs Act of 2017 (TCJA). The major elements of the federal income tax reform for corporations include (1) reducing the statutory tax rate to 21% from 35%; (2) changing to a territorial tax system from a global tax system; (3) i... | 2018 | ||
2 | Howard, Connor | FASB proposed revenue recognition and the impact upon United States corporate financial statements | The objective of this paper is to better understand how proposed revenue recognition principles by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) will impact financial reporting in the United States. This thesis focuses on current revenue reco... | Financial Accounting Standards Board Financial statements -- United States Corporations -- United States Corporations -- Finance | 2015-05 |