Accounting for Income Taxes

Quarterly Hot Topics

Accounting for Income Taxes Quarterly Hot Topics highlights certain recent tax and accounting developments that may have accounting for income tax (ASC 740) implications.

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June 2015

Accounting for Income Taxes

Download the PDF to read our June 2015 hot topics

Accounting developments

- FASB proposes to simplify equity method accounting
- FASB proposes to simplify the accounting for measurement-period adjustments
- FASB proposes to defer the new revenue standard for one year
- PCAOB issues Audit Committee Dialogue
- FASB proposes to simplify the accounting for share-based payments

Tax law developments

- Tax law developments – Overview, Uncertain tax positions, and Tax expense
- International – International income tax developments
- US Federal – Final regulations on $1,000,000 compensation deduction limit for certain employees
- US Multistate – Connecticut, Florida, Indiana, Maryland, Missouri, New York City, New York State, - South Carolina, Tennessee, and Texas

Learn more

- A Roadmap to Accounting for Income Taxes
- Financial Reporting for Taxes Training
- Example Disclosure: Accounting for Income Taxes
- Example SEC Comments: Income Taxes

More topics

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Katy Hollister

Chief Strategy Officer | Business Tax Services


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