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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

    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

    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

    AICPA News Update Vol. 14 No. 34

    Newsletter AICPA Recommends SEC Allow U.S. Public Companies to Adopt IFRS
    Published on August 22, 2011

    AICPA News Update - March 23, 2012

    Newsletter 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 June 18, 2012

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