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    Indefinite-Lived Assets in Tax Provision

    Article Indefinite-lived assets can cause unexpected results related to the determination of a valuation allowance and its impact on the effective tax rate.
    Published on January 28, 2011

    FIN 48 Compliance Disclosing Tax Positions in an Age of Uncertainty

    Article FIN 48 presents new challenges for taxpayers, auditors, and tax advisers. The disclosures required by the interaction of FAS 109 and FIN 48 will result in greater public disclosure of tax planning techniques, including the strengths and weaknesses of those techniques.
    Published on May 10, 2010

    The Model Tax Curriculum 2014 Revisions Provide a Valuable Tool for Accounting Programs

    Article In 2012, a task force of AICPA and American Tax Association representatives was convened to revisit the model tax curriculum and recommend modifications to address changes in the tax environment. This column is an adaptation of the group's final report.
    Published on August 08, 2014

    Targeted Partnership Allocations Part II

    Article This article discusses a number of unresolved issues regarding targeted partnership allocations.
    Published on June 30, 2013

    Case Studies for Book-Tax Differences in the Classroom

    Article The authors discuss how to most effectively cover book-tax differences in financial accounting and tax courses and how to prepare accounting graduates for this type of work...
    Published on August 23, 2013

    Accounting for Financial Instruments

    Article The future of accounting for financial instruments is set for significant changes. But rather than tackle the issue collectively, the...
    Published on January 28, 2011

    Fin 48 and State and Local Income Taxes

    Article ...Scott Salmon, CPA, M.Acc. The required adoption of Financial Accounting Standards Board Interpretation No. 48, Accounting for Uncertainty in Income Taxes (FIN 48), for...
    Published on April 19, 2010

    Are Critics Against the Adoption of IFRS So Compelling

    Article International Financial Reporting Standards (IFRS) was the hot topic in accounting areas for several years, but it appears to have faded away. Various reasons explain...
    Published on January 28, 2011

    Hot Topics in FAS 109

    Article As the financial statement year-end tax provision planning process begins, it is a good time to review some areas of Statement of Financial Accounting Standards No. 109 (FAS 109), Accounting for Income Taxes, that could require more analysis...
    Published on March 11, 2011

    Integrating Tax Ethics Into the First Tax Course

    Article Because students generally are in the early stages of their professional development, they easily can be exposed to professional ethics issues and preferred professional behaviors in common ethical situations as they learn more about tax technical content and the practical implementation of those rules.
    Published on October 31, 2013

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