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Accounting for outside tax basis differences
- 0:50 - The basics. Before jumping into some of the complexities, we start with the basics: what is an outside basis difference?
- 5:35 - Domestic vs. foreign classification. A mix of domestic and foreign entities comprises the legal entity structure of a multinational organization. Kassie helps explain this important distinction in the tax classification.
- 6:32 - Deferred tax liability exceptions. There are various exceptions to recording deferred tax liabilities. Jenn provides examples.
- 9:13 - Deferred tax asset exceptions. Are there any special considerations for deferred tax assets? Kassie explains.
- 10:31 - Measurement considerations. Measuring deferred tax assets or liabilities is an especially complex area. Jenn walks through what companies should consider.
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PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.