- DefinitionDescription of circumstance resulting in valuation allowance being recorded for tax benefit to be credited directly to shareholders' equity. Includes, but is not limited to, adjustment to opening balance of retained earnings for change in accounting principle or correction of error, gain (loss) in comprehensive income (loss) but excluded from net income (loss), deductible expenditure for income tax purposes reported as reduction of shareholders' equity, and deductible temporary difference existing at date of quasi-reorganization.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 20
-Section 45
-Paragraph 11
-Subparagraph (g)
-URI http://asc.fasb.org/extlink&oid=79507043&loc=d3e39076-109324
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32559-109319
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 45
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-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=79507043&loc=d3e39076-109324
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
-Section 45
-Paragraph 11
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=79507043&loc=d3e39076-109324
Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 45
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-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=79507043&loc=d3e39076-109324
Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 20
-Section 45
-Paragraph 11
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=79507043&loc=d3e39076-109324
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