Annual Update on Accounting for Income Taxes

by Deloitte & Touche LLP’s Accounting Standards and Communications Group and Deloitte Tax LLP
Introduction
Welcome to this special tax 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 2014.
• The continuing efforts of state, local, and international tax authorities to reform tax law.
• Topics that the SEC focuses on when reviewing a registrant’s income tax accounting and related disclosures.
• Recently issued ASUs that affect the presentation of unrecognized tax benefits, the accounting for certain types of investments in low-income housing tax credits, and the tax implications of the new goodwill accounting option for
private companies.
• The FASB’s simplification projects related to income taxes and share-based compensation.
In addition, this publication includes links to other resources that provide further insight into the topics discussed in the articles.
You can also subscribe to receive by e-mail our Accounting for Income Taxes — Quarterly Hot Topics publication, which highlights certain recent tax and accounting developments that may affect the accounting for income taxes under U.S. GAAP.
We hope that this Accounting Roundup — Special Edition helps financial professionals stay up to date on current developments and plan for future changes. As always, we welcome your feedback. Please send questions and comments to
accountingstandards@deloitte.com.
Sincerely,
Deloitte & Touche LLP and Deloitte Tax LLP

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