Accounting for Pillar Two: Frequently asked questions
Frequently asked questions on the impacts of the Pillar Two global minimum tax on interim and annual financial reporting
US In depth 2024-02
03 April 2024
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Accounting for income taxes is a perpetual hot topic in the U.S., posing many challenges for preparers, users and auditors, particularly in the wake of tax reform.
Trusted answers, timely insights
Accounting for Pillar Two: Frequently asked questions
Frequently asked questions on the impacts of the Pillar Two global minimum tax on interim and annual financial reporting
US In depth 2024-02
03 April 2024
Listen now »
Tax Readiness: Q1 Financial reporting considerations
Join our panel of PwC specialists as they discuss interim tax accounting considerations and recent tax developments.
US Webcast
21 March 2024
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New FASB standard to require analysis, assessment by companies
The objective of the new guidance is increased transparency, but it requires assessment and analysis on the part of adopting companies.
US Policy on Demand
08 January 2024
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FASB issues guidance on income tax disclosures
ASU on improvements to income tax disclosures requires disaggregated information about the effective tax rate reconciliation and income taxes paid.
US In depth 2023-12
14 December 2023
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Accounting for Inflation Reduction Act energy incentives
We discuss accounting implications of climate and clean energy incentives in the Inflation Reduction Act, including direct-pay and transferable credits.
US In depth 2023-04
29 June 2023 | Updated 10 August 2023
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FASB changes accounting for tax credit investments
New guidance expands use of the proportional amortization method of accounting to equity investments in tax credit structures that meet certain criteria
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Interim tax accounting considerations for recent legislative and global developments
To assist companies in navigating the accounting for income tax impacts of the new legislation against the backdrop of a complex economic environment, this Insight highlights key areas of focus for interim reporting periods.
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