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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March 2015

Accounting for Income Taxes

Download the PDF to read our March 2105 hot topics

Accounting developments

- FASB’s accounting for income taxes project
- FASB’s disclosure framework project – Income taxes
- FASB’s employee share-based payment accounting improvements project

Tax law developments

- Tax law developments – Overview, Uncertain tax positions, Classified balance sheet, and Tax expense
- International – International income tax developments
- Periods and methods – Updated accounting method change procedures and allowable automatic changes
- Periods and methods – Treasury proposes new rules governing research credits for software development expenses
- US Federal – Treasury issues proposed amendments to the consolidated return regulations and next day rule
- US Multistate – Arizona, District of Colombia, Massachusetts, New York, and New York City

Looking forward

- Looking forward – Overview
- “Tax haven” proposals in Kentucky, Maine, Massachusetts, and New Hampshire

More topics

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Katy Hollister

Chief Strategy Officer | Business Tax Services


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