Key takeaways
Host: Dana Hall, partner, Deloitte Tax LLP
Presenters: Alice Loo, managing director, Deloitte Tax LLP
Maritza Royall, partner, Deloitte Tax LLP
1.0 Overview CPE credit | Accounting
As we look toward the rest of 2024 and beyond, tax accounting challenges continue to evolve. Join our webcast for insights on financial reporting matters—what’s new, and how to best prepare for these developments and challenges. We’ll discuss:
- Relevant Q3 interim and year-end considerations including internal controls
- A comparison of Generally Accepted Accounting Principal Effective Tax Rate (“GAAP ETR”) versus Global Anti-Base Erosion Effective Tax Rate (“GloBE ETR”) and other insights from the June 2024 Administrative Guidance
- Other legislative and standard-setting updates
Meet the speakers
Alice Loo
Alice consults with companies on the application of US Generally Accepted Accounting Principles (GAAP) Accounting Standards Codification (ASC 740) involving various topics such as business combinations, equity compensation, and intra-period allocation. Alice was previously on a two-year assignment with Deloitte China, during which she provided technical knowledge and experience on the application of US accounting standards. Alice contributes to the development of technical content for Deloitte’s internal and client training programs. She is a frequent instructor on accounting for income tax topics at all levels of Deloitte training in the US and China and has spoken at programs organized by the Tax Executives Institute, American Chamber of Commerce in Shanghai, and CPA Australian (Shanghai) Limited. She has been published by The Tax Executive. Alice received a BS in economics from Duke University, a MAcc from University of North Carolina at Chapel Hill, and an MS in taxation from Golden Gate University.
Maritza Royall
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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