transcript   Transcript

Tax Reform - Getting the Accounting and Disclosure Right!

Recorded on: Feb. 2, 2018
Running Time: 01:04:27

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Taken from the One-Hour Briefing Recorded January 2018 in New York

Tax Reform - Getting the Accounting and Disclosure Right! [01:04:27]

This One-Hour Briefing will help you effectively deal with the accounting and SEC reporting implications of the new Tax Act.  Our panel will review the detailed requirements of the FASB’s Accounting Standards Codification to determine the timing and process for recording the effect of the new Act as well as the related new SEC guidance about recording provisional amounts with appropriate disclosures.  They will also discuss in-depth the SEC reporting issues involved in making complex judgments about appropriate disclosures in Forms 10-K and 10-Q for all aspects of the Act. 

Jay Hanson, former PCAOB Board Member and George M. Wilson, a Director at SEC Institute, address the following: 

  • SEC reporting and other disclosure considerations, including MD&A, risk factors and business-related disclosures
  • The “enactment date” provisions of Accounting Standards Codification 740
  • The provisions of Staff Accounting Bulletin No. 118 and the related new C&DI’s
  • How the new law affects deferred tax assets and liabilities at the date of enactment
  • How the new tax law affects income in the year of enactment
  • Other possible financial statement impacts of the Act

 
Presentation Material

  • Tax Reform – Getting the Accounting and Disclosure Right
    Jay Hanson, George M. Wilson, MBA, CPA
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