Publications

Debt restructurings and bankruptcy: Accounting, tax and FAS 109 considerations
This paper provides an overview of bank restructuring transactions and events from both a financial reporting and income tax perspective.

Seven principles to consider when preparing a tax provision for subsidiary or carve-out financial statements
While not all-inclusive, this paper explains several key principles, which, if kept in mind, will enable preparers to manage a carve-out tax provision process more smoothly.

Fair value accounting: Tax considerations
This paper highlights the significance of the movement toward fair value accounting to those responsible for company tax matters. It addresses the trend from the perspective of each of several diverse areas in which tax matters intersect with fair value measurement.

Guide to accounting for income taxes 2007
This publication is intended to clarify the fundamental requirements involved in accounting for income taxes and to highlight key points that should be considered before transactions are undertaken.