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Example SEC Comments: Income Taxes; Example Disclosure: Accounting for Income Taxes; and Sample Disclosures: Tax Legislation


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Financial accounting and reporting for income taxes continues to challenge executives. For your reference, we have compiled:

  1. A sample of comments issued to public registrants by the SEC on income tax matters under ASC 740.
  2. An example disclosure that summarizes accounting and disclosure requirements set forth in;Securities and Exchange Commission (SEC) Regulation S-K, SEC Regulation S-X, and ASC 740; and
  3. A sample of disclosures that report impacts of enacted laws as well as the potential impacts of proposed legislation.

These documents were compiled from public filings.

For more information, download the PDF documents attached.

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