Financial Reporting Alert 18-3 — SAB 118 implementation issues

Published on: Jan 30, 2018

This Financial Reporting Alert discusses issues associated with the implementation of SAB 118 (codified as SEC Staff Accounting Bulletin Topic 5.EE, “Income Tax Accounting Implications of the Tax Cuts and Jobs Act”) related to: 

  • the global intangible low-tax income policy election;
  • uncertain tax positions, and;
  • indefinite reinvestment assertions. 

This publication was released by our US firm.

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