All SAB 118 articles
-
Article
SAB 118 to ASC 740: Companies shift tax reporting
Shifting from one uncertain position to another, companies are facing a subtle but important change in how to explain tax reform to investors.
-
ArticleGuidance confirms diminished tax benefits for exec comp
While certain aspects of tax reform remain ambiguous, the provisions around the deductibility of executive compensation awards are becoming clearer.
-
Article
Guidance trickles on how to comply with tax reform rules
More than half a year after sweeping tax reform was enacted, companies are still trying to understand how to comply with new tax rules going forward.
-
ArticleTax law changes could shift executive comp strategies
Massive changes in tax law with respect to executive compensation may give public companies reason to rethink how they pay their top brass.
-
Blog
FASB proposes rule change, offers guidance on tax reform
FASB is churning out guidance on how to account for the Tax Cuts and Jobs Act with a proposed change to accounting standards and a series of questions and answers.
-
Blog
FASB plans to change income classification under tax law
The FASB has decided it will fast-track a change to accounting rules to allow reclassification of the income tax effects of the recent tax reform law.
-
Blog
FASB considers guidance on accounting for tax reform
FASB is considering whether to take up any new rulemaking as a result of the accounting consequences of the Tax Cuts and Jobs Act.
-
Blog
SEC relieves year-end tax reform reporting crisis
With tax reform signed into law, the SEC has issued guidance explaining its expectations with respect to the related financial reporting requirements.