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    Disclosure of Certain Taxes Implementing Certain FASB ASC 605 Requirements

    Report Taxes are assessed by various governmental authorities on many types of transactions. The characteristics of how these different types of taxes are calculated, remitted to the appropriate governmental authority, and...
    Published on August 03, 2014

    Implementing FIN 48 Accounting for Uncertainty in Income Taxes

    Report On July 13, 2006, the FASB issued FIN 48 [with a June 2006 date on the document], entitled Accounting for Uncertainty in Income Taxes. FIN 48 interprets the guidance in SFAS No. 109, entitled Accounting for Income Taxes
    Published on August 03, 2014

    Implementing FSP FAS 13-2 Income Taxes and Leveraged Leases

    Report ...13, 2006, the FASB Staff issued FSP FAS 13-2. The FSP guidance addresses how a change [or projected change] in the timing of cash flows related to income taxes generated by a leveraged lease transaction affects the accounting by a lessor for the leveraged lease
    Published on August 03, 2014

    Policy Note Disclosure Reminder - Presentation of Certain Taxes

    Report An often overlooked policy note disclosure in financial statements relates to how reporting entities present taxes collected from customers and remitted to governmental authorities are reflected in financial statements
    Published on August 03, 2014

    ASU 2013-11 -- FASB ASC 740 Unrecognized Tax Benefits with Loss Carryforwards

    Report FASB ASU 2013-11 applies to all entities that have unrecognized tax benefits when they have a net operating loss carryforward, a similar tax loss, or a tax credit carryforward as of a reporting date
    Published on August 03, 2014

    Compiling and Reviewing Personal Financial Statements

    Report Very commonly, when practitioners are completing individual tax returns for clients, they also are engaged to prepare personal financial statements for the clients. While these statements can be audited, reviewed, or compiled, it is a very rare...
    Published on August 03, 2014

    FASB ASC 740 Disclosure Illustrations - Uncertain Tax Positions

    Report Now that reporting entities that are private companies need to implement the full provisions of FASB ASC 740, questions have been raised as to how the guidance appropriately should be implemented in financial statements.  In particular questions have arisen as to how the guidance needs to be reflected in financial
    Published on August 03, 2014

    ASU 2009-06 [FASB ASC 740] - Accounting for Uncertain Tax Positions by Private Entities and Not-for-Profit Organizations

    Report FASB ASU 2009-06 amends ASC 740 for private entities, especially when those entities are pass-through entities [PTEs] and not-for-profit [NFP] organizations.
    Published on August 03, 2014

    FASB ASC 855 & 740 Disclosures Addressing Some Implementation Questions

    Report Now that reporting entities have gone through the initial reporting cycle where new disclosures associated with uncertain tax positions and subsequent events have been incorporated in financial statement notes, some questions still exist related to how these disclosures appropriately should be incorporated into financial statements
    Published on August 03, 2014

    The Should Opinion in Implementing FIN 48

    Report One of the frequently-asked questions related to implementing this literature relates to the continue usefulness of recently-popular “should” level opinions on the likelihood of tax outcomes
    Published on August 03, 2014

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