Income tax accounting

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.

Where should I start?

Where should I start?

26 July 2021

Demystifying deferred tax accounting

Regulatory and legislative developments have generated continued interest in the financial accounting and reporting framework, including accounting for income taxes.

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US US Tax Services

06 July 2021

Full disclosure: Income taxes

Our summer series on financial statement presentation and disclosure continues with some key reminders on corporate income taxes.

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US Podcast

01 July 2021

Forecast 2021: Demystifying Biden's new tax proposals

The Biden administration proposes significant changes to corporate income taxes and international tax policies in the Green Book - PwC explains.

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US Podcast

23 March 2021

Accounting for income taxes in interim periods: back to basics

Hear PwC walk through some of the key considerations and complexities in accounting for income taxes during interim periods.

In summary...

  • We start with a refresher on calculating the quarterly income tax provision.
  • We cover the key components of estimating an annual effective tax rate.
  • We hit on some exceptions and reminders to help you get through the quarter.
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US Podcast

30 November 2020

8.1 Liabilities — taxes

Both US GAAP and IFRS base their deferred tax accounting requirements on balance sheet temporary differences, measured at the tax rates expected to apply

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US IFRS & US GAAP guide 8.1

06 October 2020

What global tax initiatives could mean for your company

Tune-in to find out what's behind the OECD’s base erosion and profit shifting project and what it all means for financial statement preparers.

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US Podcast

31 May 2020

1.1 Chapter overview—scope of ASC 740

Accounting Standards Codification (ASC) 740, Income Taxes addresses how companies should account for and report the effects of taxes based on income. While

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US Income taxes guide 1.1

31 May 2020

16.1 Chapter overview—accounting for income taxes in interim periods

ASC 740-270, Interim Reporting, prescribes the use of an estimated annual effective tax rate (ETR) for calculating a tax provision for interim periods.

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US Income taxes guide 16.1

02 April 2020 | Updated 14 January 2021

FAQ on accounting for COVID-19 and market volatility

Our In depth addresses FAQs on a range of COVID-19 accounting impacts. This week we added a new question to the section on accounting for rent concessions.

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US In depth 2020-02

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