Preparers generally look to Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740, Income Taxes, for guidance for accounting related to income taxes. But questions have arisen regarding different approaches to the application of the accounting and disclosure guidance in ASC 740 to the new law and regarding the limited time from enactment to filing deadlines. That’s where the new Bulletin comes in (http://bit.ly/2E0dnfC).

About the Authors

Stephen Barlas
Stephen Barlas has covered Washington, D.C., for trade and professional magazines since 1981 and since 1984 for Strategic Finance and its predecessor Management Accounting. You can reach him at sbarlas@verizon.net.

March 2018

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