Representatives of the U.S. Securities and Exchange Commission (SEC) made comments about accounting for income taxes during the 2018 AICPA Conference on Current SEC and PCAOB Developments.
Read a January 2019 report [PDF 89 KB] prepared by KPMG LLP that summarizes certain comments and provides examples of comments related to income taxes recently issued by the SEC to registrants about selected areas of concern that represent trends or areas of focus by the SEC staff.
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