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From expert analysis to sample forms and checklists, get the guidance you need to tackle your day-to-day challenges. Use the drop-down list to find archived briefs on specific topics across tax, law, and government affairs.


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ASC 740: Stock-Based Compensation

State income taxes are generally deductible expenses for federal tax purposes, so they impact accounting for income taxes under ASC 740.

ASC 740 Interim Reporting

Learn how to navigate ASC 740’s interim reporting rules and allocate tax expense to quarterly financial statements.

ASC 740: State Income Tax Provision

State income taxes are generally deductible expenses for federal tax purposes, so they impact accounting for income taxes under ASC 740.

When Tax Provision Challenges Arise, Flexibility Is Key

Learn how you can assess your tax provision process and improve your organization’s ability to handle curveballs.

ASC 740: Foreign Tax Provision

Accounting for income taxes under ASC 740 is evolving due to changes in how federal and foreign governments levy taxes on worldwide income.

ASC 740: Controlled Foreign Corporations

ASC 740 governs how companies recognize the effects of income taxes on their financial statements under U.S. GAAP.

How ASC 740 Applies to Business Combinations

ASC 740 governs how companies recognize the effects of income taxes on their financial statements under U.S. GAAP.

Simplifying the Tax Provision Process

Learn how to break the tax provision process into three elements, so you can efficiently manage and troubleshoot all ASC 740 calculations.

How to calculate the ASC 740 tax provision

Understand the ASC 740 tax provision, how to calculate the provision for income tax, and how tax provision software can help practitioners.

How to account for NOLs and credits under ASC 740

Understand how NOLs and tax credits affect the ASC 740 provision for income taxes and how tax provision software can help account for NOLs and credits.
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