In this episode of The GAAP Reporter, host Pilar Garcia talks with Emily Hildebrand about the key financial statement presentation and disclosure requirements in Topic 740, Income Taxes. They also touch on the FASB’s disclosure framework and how it influences the disclosures for income taxes.

In this episode of The GAAP Reporter, host Emily Hildebrand talks with Pilar Garcia on determining the deferred tax provision. They focus on common pitfalls and challenges in preparing the provision.

In this episode of The GAAP Reporter, host Emily Hildebrand talks with Pilar Garcia to kick off a five-part mini-series on the accounting for income taxes. They discuss the main objectives of Topic 740, Income Taxes, key recognition and measurement principles, and important terminology, such as deferred taxes, uncertain tax positions, and the effective tax rate.

In this episode of The GAAP Reporter, host Jason Kalies talks to Kara Peterson about the federal funds rate and possible accounting impacts of a rate change. They discuss potential effects to valuations, impairments, exchange rates, debt, and disclosures.