Frequently asked questions: Accounting considerations of US tax reform (updated as of March 7, 2018)

In depth , PwC US Jan 24, 2018

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Guidance on US reform accounting continues to evolve. We’ve updated our FAQs to reflect recent developments.

Overview

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 March 7, 2018 to reflect new questions and answers based on recent accounting developments. The impacted sections have been marked as revised or new.

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

Director, National Professional Services Group, PwC US

Email

Eric Suplee

Director, National Professional Services Group, PwC US

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