Indefinite-Lived Assets in Tax Provision
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 October 01, 2009
FIN 48 Compliance Disclosing Tax Positions in an Age of Uncertainty
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 January 01, 2008
The Model Tax Curriculum 2014 Revisions Provide a Valuable Tool for Accounting Programs
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 01, 2014
Targeted Partnership Allocations Part II
This article discusses a number of unresolved issues regarding targeted partnership allocations.
Published on July 01, 2013
Case Studies for Book-Tax Differences in the Classroom
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 01, 2010
Fin 48 and State and Local Income Taxes
...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 September 01, 2007
Hot Topics in FAS 109
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 October 01, 2008
Integrating Tax Ethics Into the First Tax Course
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 November 01, 2013
AICPA News Update Vol. 14 No. 34
AICPA Recommends SEC Allow U.S. Public Companies to Adopt IFRS
Published on August 19, 2011
AICPA News Update - March 23, 2012
In this issue: Free Learning Guide Available for FASB Accounting Standards Codification®, Starting a CPA Practice Made Easy, Now Available: Three Tools for Improving Boards’ Effectiveness, PCAOB Panelists Suggest Alternatives to Mandatory Audit Firm Rotation, Catch Up on AICPA...
Published on March 23, 2012