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PwC accounting guides

Guide to Accounting for Income Taxes - 2013 edition

The overall accounting model for income taxes has been in place for many years, yet the accounting for income taxes (ASC 740) continues to pose many challenges for preparers, users, and auditors. This PwC guide is intended to clarify the fundamental requirements involved in the accounting for income taxes and to highlight key points that should be considered before and after transactions are undertaken.

Manual of accounting - IFRS 2014

This PwC publication provides guidance on the IFRSs issued by the International Accounting Standards Board (IASB).

Upcoming events

Quarterly tax accounting webcast (Q2 2015)

We invite you to join a panel of our Tax Accounting Services (TAS) specialists for a discussion of relevant tax accounting matters including an update on accounting method changes, timely tax law developments, and activity by the standard setters.

Tuesday, July 7, 2015 | 2:00 - 3:00PM EDT
Register for this webcast >


Interested in learning more about income tax accruals and earning up to 18.5 CPE credits?
Register for PwC's practical, hands-on Introduction to Income Tax Accruals: ASC 740 (f.k.a. FAS 109) training.

Participants will learn the basics and develop the ability to:

  • Understand the requirements of Accounting for Income Taxes, including income statement and balance sheet calculations;
  • Understand the mechanics and analysis of the "provision to return";
  • Draft basic footnote disclosures including the effective tax rate analysis;
  • Discuss and apply basic concepts and computations including the valuation allowance;
  • Identify exceptions to the basic income tax model and areas of special concern; and
  • Discuss the basic concepts related to uncertain tax positions (f.k.a. FIN48).

This training workshop is ideal for individuals that have limited prior experience with financial statement accounting for income taxes. There are no prerequisites or advanced preparation required for this course.

Upcoming trainings

To learn more, click here to email the PwC contact for this event.


Introduction to federal income taxation of property & casualty insurance companies

This training workshop is ideal for individuals with less than two years of experience in the federal taxation of property & casualty insurance companies.

The purpose of this group program is to help participants learn the basics and develop the ability to:

  • Work proficiently with the Internal Revenue Code and Regulations applicable to P&C (non-life) insurance companies;
  • Apply the special rules related to the items of income and deductions specific to P&C insurance companies;
  • Understand the basics of statutory accounting and the common differences compared to US GAAP or federal tax and;
  • Comprehend the format of the annual statement filing and its value in completion of Form 1120PC.

The course is designed to cover the corporate federal income tax rules specific to P&C insurance companies. Previous knowledge of basic federal corporate income taxation is recommended. There are no prerequisites or advanced preparation required for this course.


Previous events


PwC's quarterly tax accounting webcast- Q1 2015

Thursday, April 2, 2015
2:00 pm- 3:00pm EST
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PwC's quarterly tax accounting webcast

Original webcast: January 7, 2015
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PwC's quarterly tax accounting webcast

Original webcast: Thursday, October 2, 2014
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PwC's quarterly tax accounting webcast

Original webcast: Tuesday, July 8, 2014
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PwC's quarterly tax accounting webcast

Original webcast: April 3, 2014
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Transforming the tax function: Add strategy, subtract risk in your company’s tax department

Original webcast: January 15, 2014
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PwC's quarterly tax accounting webcast

Original webcast: January 7, 2014
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