Carve-out financial statements

Deloitte discusses tax issues arising from a divestiture.


Example SEC comments and example disclosure

Financial accounting and reporting for income taxes continues to challenge executives. For your reference, we have compiled the below examples.

Example SEC comments: Income taxes

A sample of comments issued to public registrants by the US Securities and Exchange Commission (SEC) on income tax matters under ASC 740.

Sample disclosures: Accounting for Income Taxes

The sample disclosures in this document reflect accounting and disclosure requirements outlined in SEC Regulation S-K, SEC Regulation S-X, and ASC 7401 that are effective as of December 31, 2014.

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Katy Hollister

Chief Strategy Officer | Business Tax Services

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