Does tax reform mean tax risk for companies with deferred positions?
In the face of tax reform, companies with deferred tax assets on balance sheets could be looking at hits to earnings. But, asks Tammy Whitehouse, is that a risk to disclose to investors?
THIS IS MEMBERS-ONLY CONTENT
You are not logged in and do not have access to members-only content.
If you are already a registered user or a member, SIGN IN now.
Related articles
-
Article
Where to place tax bets amid reform uncertainty?
As the tax reform debate sputters, companies have some big decisions to make about where to make and hedge their bets when it comes to tax planning.
-
Article
Delayed but not dead, tax reform waits behind healthcare
Taking a back seat to healthcare reform, tax reform is still on the agenda, with experts predicting Congressional action in late 2017 or early 2018.
-
OpinionSOX was built for humans. AI doesn’t fit that model.
For more than two decades, assurance and compliance frameworks have rested on a simple assumption: Material decisions are made by people. Post‑Sarbanes-Oxley Act (SOX) assurance reset worked because it aligned accountability with human behavior. That assumption shapes how internal controls are designed, how accountability is assigned, and how assurance is ...