Accounting for income taxes 2011 year-end hot topics

Tax Accounting Insights

Accounting for income taxes continues to be one of the more complex and judgmental areas within a company’s financial statements. Adding further complexity is the impact of the uncertain economic environment as well as the unpredictability of tax legislation throughout the world.

This publication focuses on the areas we expect to be most relevant for companies as they prepare their annual financial statements. For each area, we reference PwC publications that can be reviewed to gain a deeper understanding of the topics.

  • Uncertain tax positions
  • Valuation allowances
  • Indefinite reinvestment assertions
  • Business combinations
  • Goodwill impairment
  • Intraperiod allocation
  • Share-based compensation
  • Presentation and disclosure

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