All Topic 740 articles
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ArticleFASB finalizes simplification of income tax standard
The Financial Accounting Standards Board has issued an Accounting Standards Update to finalize changes to income tax accounting meant to simplify the process.
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Article
Tax reform puts pressure on foreign earnings assertions
The Tax Cuts and Jobs Act is compelling companies to think hard about long-standing assertions that foreign earnings are indefinitely reinvested abroad.
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Blog
Big 4 get input on how to treat GILTI under tax law
Big 4 firms are meeting with FASB and SEC staff to sort out how to report certain effects of tax reform when clarity on provisions within the tax law is still elusive.