26 Sep.

Preparing for year-end and continuing tax accounting challenges

Tax Accounting & Provisions

Tuesday, 01:00 p.m.  ET | 1 hr
Credits offered: CPE Event language: English

Participants will be able to describe the important developments and their potential effects on financial reporting for income taxes.

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Key takeaways

Host: Dana Hall, partner, Deloitte Tax LLP

Presenters: Chris Barton, managing director, Deloitte Tax LLP
                       Maritza Royall, partner, Deloitte Tax LLP                                  

1.0 Overview CPE credit | Accounting

As we look toward the rest of 2023 and beyond, several tax accounting developments are on the horizon. Join our webcast for insights on financial reporting matters—what’s new, and how to prepare for these developments and challenges. We'll discuss:

  • Tax accounting and Pillar Two developments including the Administrative Guidance on the Global Anti-Base Erosion Model Rules, July 2023 
  • Tax accounting considerations of Notice 2023-55 related to foreign tax credits 
  • Relevant Q3 interim and year-to-date financial reporting updates
  • Other standard-setting updates and practical considerations

Meet the speakers

Chris Barton

Chris Barton

Managing Director | Deloitte Tax LLP

Chris specializes in accounting for income taxes under the US Generally Accepted Accounting Principles (GAAP) Accounting Standards Codification (ASC 740), International Financial Reporting Standards (IFRS), and International Accounting Standard (IAS 12). He has significant experience advising clients in accounting for business combinations, dispositions, and investments in partnerships with tax receivable agreements. He also provides training and other assistance to attest and non-attest clients. Chris is a frequent lecturer at events sponsored by Deloitte, Tax Executives Institute, the American Bar Association, and Southern Methodist University. Chris received a BS from University of Virginia McIntire School of Commerce, a JD from George Mason University School of Law, and an LLM from Georgetown University Law Center.

Maritza Royall

Maritza Royall

Partner | Deloitte Tax LLP

Maritza is a tax partner with Deloitte Tax LLP and currently part of the National Tax Accounting Group (NTAG). She has 20 years of experience as a tax accounting specialist in both public practice and as an in-house global head of tax. As part of NTAG, she provides technology-driven tax accounting solutions to clients, including provision preparation assistance and assisting with significant transactions (e.g., carve-out financial statements, discontinued operations, pre-IPO, acquisition accounting and internal controls assessments). Through prior experience Maritza focuses on helping clients mitigate risk and identity potential opportunities. Prior to joining Deloitte, Maritza held tax executive roles at several technology and manufacturing companies. Her experience includes the development of tax departments, post-merger tax integrations, implementation of tax systems, remediation of control deficiencies, and resolution of tax restatements. Maritza is a Deloitte specialist in OneSource Tax Provision. Maritza received her Bachelor of Business Administration in Accounting at the University of Texas at El Paso and Master of Science in Taxation at the University of Texas at Arlington. She is a licensed Certified Public Accountant in Texas and is a member of the American Institute of Certified Public Accountants.

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Tuesday, 26 Sep 2023 01:00 p.m. ET
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