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Accounting Roundup — Special Edition — Annual Update on Accounting for Income Taxes (January 2014)


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Welcome to this special edition of Accounting Roundup, which summarizes significant developments that have affected the accounting and financial reporting for income taxes over the past year. Topics covered in this publication include:

  • The expiration of various federal tax credits at the end of 2013.
  • The deferred tax considerations related to the issuance of the final tangible property regulations.
  • The continuing efforts of state and international tax authorities to reform tax law.
  • Areas that the SEC focuses on when reviewing a registrant’s income-tax-related disclosures.
  • EITF standard setting affecting the presentation of unrecognized tax benefits and the accounting for certain types of investments in low-income housing tax credits.
  • The FASB’s and IASB’s joint convergence projects that are nearing completion and the related tax implications, particularly those related to the revenue recognition project.

Find the complete Special edition of Accounting Roundup in the PDF attachment. Or visit our Accounting Roundup Archive, where you can access past issues and other special editions.

Accounting Roundup, published by Deloitte & Touche LLP, briefly describes recent U.S. regulatory and professional developments in the field of accounting. In each issue, visitors find summaries with hyperlinks to more detailed information. Accounting Roundup acts as a resource guide for accounting, financial, investment, legal, tax, and other business professionals.

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