Global tax accounting April – June 2013
Accounting- and reporting-related updates Revised exposure draft on leases IFRIC 21 Levies Tax transparency and country-by-country reporting FASB ratifies consensus on netting unrecognised tax benefits against loss or other tax carryforward assets Recent and upcoming major tax law changes and the tax accounting implications Some tax rate changes Other important considerations in tax law changes
Global tax accounting January – March 2013
Accounting and reporting related updates Share-based payments & withholding taxes Prior period adjustments EFRAG feedback statement FAF income tax review EU banks – country by country reporting GAAP changes in the UK Recent and upcoming major tax law changes and the tax accounting implications Tax rate changes Other important considerations in tax law changes Tax
Global tax accounting October – December 2012
Accounting and reporting related updates Hedge accounting Revenue recognition Unrealised losses on debt instruments Netherlands audit rotation Recent and upcoming major tax law changes and the tax accounting implications Some tax rate changes Other important considerations in tax law changes Tax accounting refresher Outside basis differences Download the pdf: Global tax accounting October – December 2012
Global tax accounting July – September 2012
Accounting and reporting related updates International Financial Reporting Interpretations Committee decisions Accounting for market value uplifts IFRS 2012 Annual Improvements UK audit exemption Recent and upcoming major tax law changes and the tax accounting implications Second Amended French Finance Act for 2012 Some tax rate changes Other important considerations in tax law changes Tax Accounting
Global tax accounting April – June 2012
Accounting and reporting related updates IASB and FASB project on leasing Levies charged by public authorities Statutory accounts in the EU Financial reporting of income tax Recent and upcoming major tax law changes and the tax accounting implications Some tax rate changes Important considerations in tax law changes Tax Account refresher Backwards Tracing Update on
Global tax accounting January – March 2012
Tax accounting updates Hot topic – Tax accounting implications of the earthquake in Japan Adjustment of IAS 12 for investment property at fair value Joint IASB/FASB project on revenue recognition IASB and FASB project on leasing Recent and upcoming major tax law changes and the tax accounting implications Schedule UTP for US tax returns Summary
