Financial Accounting Standards Board Proposals on Repatriation Incentives and New Domestic Manufacturing Deduction Regim...
Article:
Financial Accounting Standards Board (FASB) pronouncements focusing on the accounting treatment of the repatriation and domestic manufacturing deduction provisions in the American Jobs Creation Act of 2004
Published on March 02, 2010
AICPA Comments to Financial Accounting Standards Board on Possible Concerns With FASB 109 and Foreign Sales Corporation/...
Comment Letter:
Submitted to the Financial Accounting Standards Board, AICPA submits comments concerning the accounting treatment of the 2004 proposed extraterritorial income regime (ETI) replacement legislation.
Published on March 02, 2010
Disclosure of Uncertain Tax Positions
Overview:
This page is an overview of the IRS proposal regarding the disclosure of uncertain tax positions (UTPs) and includes links to numerous documents associated with this proposal, including comment letters submitted by the AICPA, various IRS pronouncements (including current Schedule UTP and Instructions), video clips and other articles associated with this topic.
Published on June 10, 2013
AICPA Submits Comments on IRS Uncertain Tax Position Proposal
News:
The AICPA submitted comments to the IRS on the Service’s proposal to require certain business taxpayers to disclose their uncertain tax positions on their tax returns.
Published on January 28, 2011
August 10, 2012 Tax E-Alert Cost Basis Reporting needs to be Delayed, Comments on Definition of Issue Under Consideratio...
Newsletter:
In this issue: Cost Basis Reporting Needs to be Delayed, AICPA Tells IRS, AICPA Comments on Definition of "Issue Under Considerations" for Certain Foreign Corporations, 343,020 Reasons CPAs Should Talk Up Their Tax Expertise Now, Tax News from the Journal of Accountancy, AICPA Develops Resources for State Societies on State
Published on October 23, 2012
IRS Releases Final Schedule UTP, Incorporates Changes
News:
In two announcements, the IRS unveiled a number of significant changes to its plan to require certain business taxpayers to report uncertain tax positions on their tax returns and issued a final version of Schedule UTP.
Published on January 28, 2011