This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Accounting for Income Taxes — Quarterly Hot Topics: March 2014

Published on: Mar 31, 2014

The latest issue of Accounting for Income Taxes: Quarterly Hot Topics discusses several important developments and ASC 740 implications. Topics covered in this edition:

Accounting developments

  • FASB offers simplified approaches to goodwill accounting for private companies.
  • FASB removes income taxes convergence project from agenda.

Tax law developments

  • Tax law developments: Overview.
  • International: Brazil, Finland, France, Italy, Slovakia, Switzerland, and Vietnam.
  • Multistate: Michigan, New Jersey, New York, and Texas.

Looking forward

  • Camp releases comprehensive tax reform discussion draft.
  • White House releases FY 2015 budget proposal.
  • Organization for Economic Cooperation and Development (OECD) discussion draft.
  • New York State 2014–2015 budget outlines tax reform proposals.

Learn more

  • Financial reporting for taxes training.
  • FASB issued ASU 2014-01.
  • Accounting Roundup: Special Edition — Annual update on accounting for income taxes.
  • Accounting for Income Taxes — Global tax developments.
  • Example Disclosure: Accounting for income taxes.
  • Example SEC comments: Income taxes.

Download

Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.