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
