Income taxes (topic 740) : presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists
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Income taxes (topic 740) : presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists
（Financial accounting series, no 388 . FASB accounting standards update ; no. 2013-11）
Financial Accounting Standards Board of the Financial Accounting Foundation, c2013
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"An amendment of the FASB accounting standards codification"
"July 2013"