Frequently asked questions: Accounting considerations of US tax reform (updated January 14, 2019)

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In depth , PwC US Jan 14, 2019

We’ve updated our FAQs on accounting considerations for US tax reform to reflect recent developments.

Tax reform FAQs

When it comes to accounting for tax reform, new questions arise every day. This “frequently asked questions” document shares our views on the most common questions. It covers topics such as accounting for tax reform by non-calendar year ends, asserting indefinite reinvestment in light of tax reform, application of SAB 118, interplay of tax reform with business combinations and goodwill impairments, and other hot topics.

These FAQs have been updated as of January 14, 2019 to reflect recent developments. The impacted sections have been marked as revised.

To have a deeper discussion about the accounting implications of tax reform, please contact:

Jennifer Spang

Partner, National Professional Services Group, PwC US

Email

Brett Cohen

Partner, National Professional Services Group, PwC US

Email

Kassie Bauman

Managing Director, National Professional Services Group, PwC US

Email

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David Schmid

IFRS & US Standard Setting Leader, National Professional Services Group, PwC US

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