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Accounting for Income Taxes — Quarterly Hot Topics: June 2015

Published on: Jul 08, 2015

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 proposes to simplify equity method accounting.
  • FASB proposes to simplify the accounting for measurement-period adjustments.
  • FASB proposes to defer the new revenue standard for one year.
  • PCAOB issues Audit Committee Dialogue.
  • FASB proposes to simplify the accounting for share-based payments.

Tax law developments

  • Tax law developments — Overview, uncertain tax positions, and tax expense.
  • International — International income tax developments.
  • U.S. federal — Final regulations on $1,000,000 compensation deduction limit for certain employees.
  • U.S. multistate — Connecticut, Florida, Indiana, Maryland, Missouri, New York City, New York State, South Carolina, Tennessee, and Texas.


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.