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Cpan Capa Exam Review

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Preview of Book-Tax Reconciliation
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Book-Tax Reconciliation (book_tax_issues1.pdf)

9 KBNOCVJRKEN 2 pages
- **Book Accounting** follows U.S. GAAP for balance sheets and income statements. - **Tax Accounting** adheres to I.R.C. rules for income and deductions. - **M-1 Adjustments** reconcile book and taxable income, addressing GAAP-tax law differences. - **Deferred Tax...
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