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Disparate treatment would exist when an employer hired only men,but no women,with school-aged children.
Accounting Adjustments
Entries made in accounting records at the end of a period to correct accounts before the financial statements are prepared.
Temporary Differences
Differences between the carrying amount of an asset or liability in the statement of financial position and the asset’s or liability’s tax base.
Carrying Amounts
The value at which an asset or liability is recognized on the balance sheet after accounting for depreciation, amortization, or impairment losses.
Accounting Standards
Rules and guidelines that specify how financial transactions and elements should be recorded and reported in financial statements.
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