Posts tagged Staff Accounting Bulletin (SAB) No. 118.
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SEC Staff Provides Guidance on Reporting Impact on Deferred Tax Assets under New Tax Cuts and Jobs Act

New staff interpretative guidance clarifies for publicly traded companies and their auditors and legal and tax advisors the applicability of reporting the impact of a change in tax rates on deferred tax assets under Item 2.06 of Form 8-K.

Tags: ASC Topic 740   Compliance and Disclosure Interpretation 110.02   Securities & Exchange Commission   Staff Accounting Bulletin (SAB) No. 118   Tax Cuts and Jobs Act   U.S. federal income tax reform
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