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Accounting Roundup: Special Edition — Annual update on accounting for income taxes

Published on: Jan 24, 2014

This special edition of Accounting Roundup summarizes significant developments that have affected the accounting and financial reporting for income taxes over the past year. Topics covered in this publication include:

  • The expiration of various federal tax credits at the end of 2013.
  • The deferred tax considerations related to the issuance of the final tangible property regulations.
  • The continuing efforts of state and international tax authorities to reform tax law.
  • Areas that the SEC focuses on when reviewing a registrant’s income-tax-related disclosures.
  • EITF standard setting affecting the presentation of unrecognized tax benefits and the accounting for certain types of investments in low-income housing tax credits.
  • The FASB’s and IASB’s joint convergence projects that are nearing completion and the related tax implications, particularly those related to the revenue recognition project.

In addition, this publication includes links to other resources that provide further insight into the topics discussed in the articles.

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