Accounting for Income Taxes: 2012 Year-end Hot Topics

| Dec 17, 2012


Overview


The topics covered in this 2012 publication are as follows:
 

  • Tax law developments
  • SEC comment letter trends
  • Uncertain tax positions
  • Valuation allowances
  • Indefinite reinvestment assertions
  • Foreign currency
  • Business combinations and disposals
  • Tax accounting method changes (section added on March 1, 2013)
  • Stock-based compensation
  • Taxes not based on income
  • Effective tax rate reconciliation (section added on March 1, 2013)
  • Presentation and disclosure
  • IFRS status update

 

 

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David Wiseman
US Tax Accounting Services leader
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