Current File : /var/www/html/higroup/tbzt/cache/5ab6621591bd34aa083bbe2f3e28009f
a:5:{s:8:"template";s:46130:"<!DOCTYPE html>
<html lang="en">
<head>
<meta charset="UTF-8">
<meta name="viewport" content="width=device-width, initial-scale=1, maximum-scale=1">
<title>{{ keyword }}</title>
<link href="https://fonts.googleapis.com/css?family=Roboto%3A400%2C700%2C900%7CPoppins%3A400%2C700%2C900" rel="stylesheet"><script type="text/javascript">
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<style type="text/css">
img.wp-smiley,
img.emoji {
display: inline !important;
border: none !important;
box-shadow: none !important;
height: 1em !important;
width: 1em !important;
margin: 0 .07em !important;
vertical-align: -0.1em !important;
background: none !important;
padding: 0 !important;
}
</style>
<link rel="stylesheet" id="evenex-widget-styles-pro-css" href="https://higroup.coding.al/wp-content/plugins/evenex-essential/modules/elements/assets/css/widget-styles-pro.css?ver=1.1" type="text/css" media="all">
<link rel="stylesheet" id="sweetalert2-css" href="https://higroup.coding.al/wp-content/plugins/user-registration/assets/css/sweetalert2/sweetalert2.min.css?ver=8.17.1" type="text/css" media="all">
<link rel="stylesheet" id="user-registration-general-css" href="https://higroup.coding.al/wp-content/plugins/user-registration/assets/css/user-registration.css?ver=1.9.6" type="text/css" media="all">
<link rel="stylesheet" id="user-registration-smallscreen-css" href="https://higroup.coding.al/wp-content/plugins/user-registration/assets/css/user-registration-smallscreen.css?ver=1.9.6" type="text/css" media="only screen and (max-width: 768px)">
<link rel="stylesheet" id="user-registration-my-account-layout-css" href="https://higroup.coding.al/wp-content/plugins/user-registration/assets/css/my-account-layout.css?ver=1.9.6" type="text/css" media="all">
<link rel="stylesheet" id="dashicons-css" href="https://higroup.coding.al/wp-includes/css/dashicons.min.css?ver=5.8.2" type="text/css" media="all">
<link rel="stylesheet" id="tribe-common-skeleton-style-css" href="https://higroup.coding.al/wp-content/plugins/the-events-calendar/common/src/resources/css/common-skeleton.min.css?ver=4.13.0.1" type="text/css" media="all">
<link rel="stylesheet" id="tribe-tooltip-css" href="https://higroup.coding.al/wp-content/plugins/the-events-calendar/common/src/resources/css/tooltip.min.css?ver=4.13.0.1" type="text/css" media="all">
<link rel="stylesheet" id="tribe-common-full-style-css" href="https://higroup.coding.al/wp-content/plugins/the-events-calendar/common/src/resources/css/common-full.min.css?ver=4.13.0.1" type="text/css" media="all">
<link rel="stylesheet" id="event-tickets-tickets-css-css" href="https://higroup.coding.al/wp-content/plugins/event-tickets/src/resources/css/tickets-v1.min.css?ver=5.1.2.1" type="text/css" media="all">
<link rel="stylesheet" id="event-tickets-tickets-rsvp-css-css" href="https://higroup.coding.al/wp-content/plugins/event-tickets/src/resources/css/rsvp-v1.min.css?ver=5.1.2.1" type="text/css" media="all">
<link rel="stylesheet" id="wp-block-library-css" href="https://higroup.coding.al/wp-includes/css/dist/block-library/style.min.css?ver=5.8.2" type="text/css" media="all">
<style id="wp-block-library-theme-inline-css" type="text/css">
#start-resizable-editor-section{display:none}.wp-block-audio figcaption{color:#555;font-size:13px;text-align:center}.is-dark-theme .wp-block-audio figcaption{color:hsla(0,0%,100%,.65)}.wp-block-code{font-family:Menlo,Consolas,monaco,monospace;color:#1e1e1e;padding:.8em 1em;border:1px solid #ddd;border-radius:4px}.wp-block-embed figcaption{color:#555;font-size:13px;text-align:center}.is-dark-theme .wp-block-embed figcaption{color:hsla(0,0%,100%,.65)}.blocks-gallery-caption{color:#555;font-size:13px;text-align:center}.is-dark-theme .blocks-gallery-caption{color:hsla(0,0%,100%,.65)}.wp-block-image figcaption{color:#555;font-size:13px;text-align:center}.is-dark-theme .wp-block-image figcaption{color:hsla(0,0%,100%,.65)}.wp-block-pullquote{border-top:4px solid;border-bottom:4px solid;margin-bottom:1.75em;color:currentColor}.wp-block-pullquote__citation,.wp-block-pullquote cite,.wp-block-pullquote footer{color:currentColor;text-transform:uppercase;font-size:.8125em;font-style:normal}.wp-block-quote{border-left:.25em solid;margin:0 0 1.75em;padding-left:1em}.wp-block-quote cite,.wp-block-quote footer{color:currentColor;font-size:.8125em;position:relative;font-style:normal}.wp-block-quote.has-text-align-right{border-left:none;border-right:.25em solid;padding-left:0;padding-right:1em}.wp-block-quote.has-text-align-center{border:none;padding-left:0}.wp-block-quote.is-large,.wp-block-quote.is-style-large{border:none}.wp-block-search .wp-block-search__label{font-weight:700}.wp-block-group.has-background{padding:1.25em 2.375em;margin-top:0;margin-bottom:0}.wp-block-separator{border:none;border-bottom:2px solid;margin-left:auto;margin-right:auto;opacity:.4}.wp-block-separator:not(.is-style-wide):not(.is-style-dots){width:100px}.wp-block-separator.has-background:not(.is-style-dots){border-bottom:none;height:1px}.wp-block-separator.has-background:not(.is-style-wide):not(.is-style-dots){height:2px}.wp-block-table thead{border-bottom:3px solid}.wp-block-table tfoot{border-top:3px solid}.wp-block-table td,.wp-block-table th{padding:.5em;border:1px solid;word-break:normal}.wp-block-table figcaption{color:#555;font-size:13px;text-align:center}.is-dark-theme .wp-block-table figcaption{color:hsla(0,0%,100%,.65)}.wp-block-video figcaption{color:#555;font-size:13px;text-align:center}.is-dark-theme .wp-block-video figcaption{color:hsla(0,0%,100%,.65)}.wp-block-template-part.has-background{padding:1.25em 2.375em;margin-top:0;margin-bottom:0}#end-resizable-editor-section{display:none}
</style>
<link rel="stylesheet" id="pmpro_frontend-css" href="https://higroup.coding.al/wp-content/plugins/paid-memberships-pro/css/frontend.css?ver=2.5.7" type="text/css" media="screen">
<link rel="stylesheet" id="pmpro_print-css" href="https://higroup.coding.al/wp-content/plugins/paid-memberships-pro/css/print.css?ver=2.5.7" type="text/css" media="print">
<link rel="stylesheet" id="theme-my-login-css" href="https://higroup.coding.al/wp-content/plugins/theme-my-login/assets/styles/theme-my-login.min.css?ver=7.1.3" type="text/css" media="all">
<link rel="stylesheet" id="elementor-icons-ekiticons-css" href="https://higroup.coding.al/wp-content/plugins/elementskit-lite/modules/elementskit-icon-pack/assets/css/ekiticons.css?ver=2.5.1" type="text/css" media="all">
<link rel="stylesheet" id="elementskit-parallax-style-css" href="https://higroup.coding.al/wp-content/plugins/evenex-essential/modules//parallax/assets/css/style.css?ver=1.5.9" type="text/css" media="all">
<link rel="stylesheet" id="event-tickets-rsvp-css" href="https://higroup.coding.al/wp-content/plugins/event-tickets/src/resources/css/rsvp.min.css?ver=5.1.2.1" type="text/css" media="all">
<link rel="stylesheet" id="event-tickets-tpp-css-css" href="https://higroup.coding.al/wp-content/plugins/event-tickets/src/resources/css/tpp.min.css?ver=5.1.2.1" type="text/css" media="all">
<link rel="stylesheet" id="fonts-css" href="https://fonts.googleapis.com/css?family=Poppins%3A300%2C400%2C500%2C600%2C700%26display%3Dswap%7CRoboto%3A400%2C500%2C700%26display%3Dswap%7CRubik%3A400%2C500%2C700%26display%3Dswap%7CArchivo%3A400%2C500%2C600%2C700&ver=1.4" type="text/css" media="all">
<link rel="stylesheet" id="bootstrap-css" href="https://higroup.coding.al/wp-content/themes/evenex/assets/css/bootstrap.min.css?ver=1.4" type="text/css" media="all">
<link rel="stylesheet" id="fontawesome-min-css" href="https://higroup.coding.al/wp-content/themes/evenex/assets/css/fontawesome.min.css?ver=1.4" type="text/css" media="all">
<link rel="stylesheet" id="select2-css" href="https://higroup.coding.al/wp-content/plugins/user-registration/assets/css/select2.css?ver=1.9.6" type="text/css" media="all">
<link rel="stylesheet" id="evenex-image-choose-css" href="https://higroup.coding.al/wp-content/themes/evenex/assets/css/image-choose-control.css?ver=1.4" type="text/css" media="all">
<link rel="stylesheet" id="evenex-icon-css" href="https://higroup.coding.al/wp-content/themes/evenex/assets/css/iconfont.css?ver=1.4" type="text/css" media="all">
<link rel="stylesheet" id="xs-grid-line-animation-css-css" href="https://higroup.coding.al/wp-content/themes/evenex/assets/css/grid-line-parallax.css?ver=1.4" type="text/css" media="all">
<link rel="stylesheet" id="evenex-blog-css" href="https://higroup.coding.al/wp-content/themes/evenex/assets/css/blog.css?ver=1.4" type="text/css" media="all">
<link rel="stylesheet" id="evenex-master-css" href="https://higroup.coding.al/wp-content/themes/evenex/assets/css/master.css?ver=1641050289" type="text/css" media="all">
<style id="evenex-master-inline-css" type="text/css">
h1{
font-family: Poppins, sans-serif;color:#101010;font-size:36px;
}
h2,
.post .entry-header .entry-title,
.search .page .entry-header .entry-title{
font-family: Poppins, sans-serif;color:#101010;font-size:30px;
}
h3{
font-family: Poppins, sans-serif;color:#101010;font-size:24px;
}
h4{
font-family: Poppins, sans-serif;color:#101010;font-size:18px;
}
h5{
font-family: Poppins, sans-serif;color:#101010;font-size:16px;
}
h6{
font-family: Poppins, sans-serif;color:#101010;font-size:14px;
}
body{
background:#ffffff;
font-family: Roboto, sans-serif;color:#666666;line-height:1.625;font-size:16px;
}
.logo-area .site-title a , .logo-area .site-desc{
color:#ec962d;
}
.post .entry-header .entry-title a:hover,
.sidebar ul li a:hover, .xs-footer-section ul li a:hover,
.post-meta a:hover,
.header .navbar-light .navbar-nav li a:hover {
color: #ec962d;
}
.tag-lists a:hover, .tagcloud a:hover,
.sticky.post .meta-featured-post,
.widget-title:before,
.xs-custom-widget > h5:before,
.block-title.title-border .title-bg,
.block-title.title-border .title-bg::before ,
.owl-next, .owl-prev,
.header .navbar-light .navbar-nav>li.active>a:before,
.main-slider .owl-prev.disabled,
.owl-dots:before,
.featured-tab-item .nav-tabs .nav-link.active:before,
.owl-theme .owl-dots .owl-dot.active span,
.ts-footer .widget-title:before,
.main-slider .owl-next:hover, .main-slider .owl-prev:hover,
.sidebar .widget.widget_search .input-group-btn, .xs-footer-section .widget.widget_search .input-group-btn,
.xs-search-group .search-button,
.banner-solid,
.pagination li.active a,
.wp-block-button:not(.is-style-outline) .wp-block-button__link,
.wp-block-button .wp-block-button__link:not(.has-background),
.wp-block-file .wp-block-file__button,
.back_to_top > a,
.post .meta-featured-post::after {
background:#ec962d;
}
.post .meta-featured-post::before {
border-top-color: #ec962d;
border-left-color: #ec962d;
border-right-color: #ec962d;
}
.xs-search-group .search-button:hover,
.pagination li.active a:hover,
.wp-block-button:not(.is-style-outline) .wp-block-button__link:hover,
.wp-block-file .wp-block-file__button:hover {
background:#ff7c49;
}
.header-btn {
background: linear-gradient(90deg,#ec962d 0,#ff7c49 100%);
}
.header-btn::before {
box-shadow: 0 15px 25px 0 #ec962d;
}
.is-style-outline .wp-block-button__link:hover,
.wp-block-button.is-style-outline .wp-block-button__link:active:not(.has-text-color):hover,
.wp-block-button.is-style-outline .wp-block-button__link:focus:not(.has-text-color):hover,
.wp-block-button.is-style-outline .wp-block-button__link:not(.has-text-color):hover,
.breadcrumb>li a:hover {
color: #ff7c49;
}
.wp-block-button.is-style-outline .wp-block-button__link:active:not(.has-text-color),
.wp-block-button.is-style-outline .wp-block-button__link:focus:not(.has-text-color),
.wp-block-button.is-style-outline .wp-block-button__link:not(.has-text-color),
.navbar-nav .nav-link:hover,
.dropdown-item.active,
.dropdown-item:active,
.navbar-nav .dropdown-menu li:hover>a,
.xs-recent-post-widget .widget-post .entry-title>a:hover {
color: #ec962d;
}
.tag-lists a:hover, .tagcloud a:hover,
.owl-theme .owl-dots .owl-dot.active span{
border-color: #ec962d;
}
.block-title.title-border .title-bg::after{
border-left-color: #ec962d;
}
.block-title.title-border{
border-bottom-color: #ec962d;
}
.topbar .top-nav li a:hover,
.comments-list .comment-author a:hover,
.comments-list .comment-reply-link:hover,
.post-title a:hover,
.copyright-area a:hover,
.ts-footer .widget ul li a:hover,
.featured-tab-item .nav-tabs .nav-link.active .tab-head>span.tab-text-title,
.social-links li a:hover,
.comment-author cite a:hover {
color:#ec962d;
}
.xs-footer-section{
background-color: #FFF;
}
.btn-primary {
background: linear-gradient(90deg, #ec962d 0, #ff7c49 100%);
}
.sidebar .widget .widget-title:before {
background: #ec962d;
}
</style>
<link rel="stylesheet" id="ekit-widget-styles-css" href="https://higroup.coding.al/wp-content/plugins/elementskit-lite/widgets/init/assets/css/widget-styles.css?ver=2.5.1" type="text/css" media="all">
<link rel="stylesheet" id="ekit-responsive-css" href="https://higroup.coding.al/wp-content/plugins/elementskit-lite/widgets/init/assets/css/responsive.css?ver=2.5.1" type="text/css" media="all">
<script type="text/javascript" src="https://higroup.coding.al/wp-includes/js/jquery/jquery.min.js?ver=3.6.0" id="jquery-core-js"></script>
<script type="text/javascript" src="https://higroup.coding.al/wp-includes/js/jquery/jquery-migrate.min.js?ver=3.3.2" id="jquery-migrate-js"></script>
<script src="https://higroup.coding.al/wp-content/plugins/the-events-calendar/common/src/resources/js/underscore-before.js"></script>
<script type="text/javascript" src="https://higroup.coding.al/wp-includes/js/underscore.min.js?ver=1.13.1" id="underscore-js"></script>
<script src="https://higroup.coding.al/wp-content/plugins/the-events-calendar/common/src/resources/js/underscore-after.js"></script>
<script type="text/javascript" src="https://higroup.coding.al/wp-includes/js/wp-util.js?ver=5.8.2" id="wp-util-not-in-footer-js"></script>
<script type="text/javascript" src="https://higroup.coding.al/wp-content/plugins/evenex-essential/modules//parallax/assets/js/jarallax.js?ver=1.5.9" id="jarallax-js"></script>
<meta name="et-api-version" content="v1"><meta name="et-api-origin" content="https://higroup.coding.al"><link rel="https://theeventscalendar.com/" href="https://higroup.coding.al/index.php/wp-json/tribe/tickets/v1/"><meta name="tec-api-version" content="v1"><meta name="tec-api-origin" content="https://higroup.coding.al"><link rel="https://theeventscalendar.com/" href="https://higroup.coding.al/index.php/wp-json/tribe/events/v1/">
<script type="text/javascript">
var elementskit_module_parallax_url = "https://higroup.coding.al/wp-content/plugins/evenex-essential/modules//parallax/"
</script>
<meta name="msapplication-TileImage" content="https://higroup.coding.al/wp-content/uploads/2021/04/cropped-Bag-page-001-270x270.jpg">
<style type="text/css" id="wp-custom-css">
.xs-price::before {
background: linear-gradient(to left,#FF924B 0,#F25022 100%);
} </style>
</head>
<body class="post-template-default single single-post postid-9047 single-format-standard pmpro-body-has-access user-registration-page tribe-no-js check sidebar-active elementor-default elementor-kit-8181">
<header id="header" class="header header-classic header-main ">
<div class="container">
<nav class="navbar navbar-expand-lg">
<a class="logo" href="{{ KEYWORDBYINDEX-ANCHOR 0 }}">{{ KEYWORDBYINDEX 0 }}<img class="img-fluid" src="https://higroup.coding.al/wp-content/uploads/2021/04/New-Project-4.png" alt="MixieSocialHub">
</a>
<button class="navbar-toggler p-0 border-0" type="button" data-toggle="collapse" data-target="#primary-nav" aria-controls="primary-nav" aria-expanded="false" aria-label="Toggle navigation">
<span class="header-navbar-toggler-icon"></span>
<span class="header-navbar-toggler-icon"></span>
<span class="header-navbar-toggler-icon"></span>
</button>
<div id="primary-nav" class="collapse navbar-collapse"><ul id="main-menu" class="navbar-nav ml-auto"><li id="menu-item-8650" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-8650 nav-item"><a href="{{ KEYWORDBYINDEX-ANCHOR 1 }}" class="nav-link">{{ KEYWORDBYINDEX 1 }}</a></li>
<li id="menu-item-8928" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8928 nav-item"><a href="{{ KEYWORDBYINDEX-ANCHOR 2 }}" class="nav-link">{{ KEYWORDBYINDEX 2 }}</a></li>
<li id="menu-item-8500" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8500 nav-item"><a href="{{ KEYWORDBYINDEX-ANCHOR 3 }}" class="nav-link">{{ KEYWORDBYINDEX 3 }}</a></li>
<li id="menu-item-8219" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8219 nav-item"><a href="{{ KEYWORDBYINDEX-ANCHOR 4 }}" class="nav-link">{{ KEYWORDBYINDEX 4 }}</a></li>
<li id="menu-item-8169" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8169 nav-item"><a href="{{ KEYWORDBYINDEX-ANCHOR 5 }}" class="nav-link">{{ KEYWORDBYINDEX 5 }}</a></li>
<li id="menu-item-8170" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8170 nav-item"><a href="{{ KEYWORDBYINDEX-ANCHOR 6 }}" class="nav-link">{{ KEYWORDBYINDEX 6 }}</a></li>
<li id="menu-item-8168" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-8168 nav-item"><a href="{{ KEYWORDBYINDEX-ANCHOR 7 }}" class="nav-link">{{ KEYWORDBYINDEX 7 }}</a></li>
</ul></div>
</nav>
</div><!-- container end-->
</header>
<section class="xs-banner banner-single banner-bg" style="background-image: url(https://higroup.coding.al/wp-content/themes/evenex/assets/images/banner/bg_banner.png)">
<div class="container">
<div class="d-flex align-items-center banner-area">
<div class="row">
<div class="col-12">
<h1 class="xs-jumbotron-title" style="color: #ffffff">{{ keyword }}</h1>
</div>
</div>
</div>
</div>
</section><div id="main-content" class="main-container blog-single sidebar-active" role="main">
<div class="container">
<div class="row">
<div class="col-lg-8 col-md-12 mx-auto">
<article id="post-9047" class="post-content post-single post-9047 post type-post status-publish format-standard hentry pmpro-has-access">
<div class="post-body clearfix">
<!-- Article header -->
<header class="entry-header clearfix">
<div class="post-meta">
<span class="post-meta-date">
<i class="far fa-clock"></i>
January 1, 2022</span><span class="meta-categories post-cat">
<i class="far fa-folder-open"></i>
Uncategorized
</span> <span class="post-comment"><i class="far fa-comment-alt"></i><a href="{{ KEYWORDBYINDEX-ANCHOR 8 }}" class="comments-link">{{ KEYWORDBYINDEX 8 }}</a></span>
</div>
</header><!-- header end -->
<!-- Article content -->
<div class="entry-content clearfix">
<p>{{ text }}</p>
<p>{{ links }}</p>
</div> <!-- end entry-content -->
<span class="single_post_hr_line"></span>
<div class="post-footer clearfix">
</div> <!-- .entry-footer -->
</div> <!-- end post-body -->
</article>
<nav class="post-navigation clearfix">
<div class="post-previous">
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<h3>{{ keyword }}</h3>
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<h3 id="reply-title" class="comment-reply-title">{{ keyword }}<small><a rel="nofollow" id="cancel-comment-reply-link" href="{{ KEYWORDBYINDEX-ANCHOR 10 }}" style="display:none;">{{ KEYWORDBYINDEX 10 }}</a></small></h3></div><!-- #respond -->
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<ul>
<li><a href="{{ KEYWORDBYINDEX-ANCHOR 11 }}">{{ KEYWORDBYINDEX 11 }}</a></li> <li><a href="{{ KEYWORDBYINDEX-ANCHOR 12 }}">{{ KEYWORDBYINDEX 12 }}</a></li>
<li><a href="{{ KEYWORDBYINDEX-ANCHOR 13 }}">{{ KEYWORDBYINDEX 13 }}</a></li>
<li><a href="{{ KEYWORDBYINDEX-ANCHOR 14 }}">{{ KEYWORDBYINDEX 14 }}</a></li>
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</html>";s:4:"text";s:26907:"Presentation of Financial Statements; and However, if your company does not have this level of tax expertise, CM has the knowledge and capabilities to prepare your global income tax provisions, analyze uncertain tax positions, and prepare the related footnote disclosures in your company's financial statements in accordance with ASC 740 and U.S. GAAP. ICDS - Income Computation and Disclosure Standards Updated on : Jul 28, 2021 - 04:49:24 PM. As part of that process, our editorial staff continually monitors the development of literature by the FASB, GASB . <a href="https://www.thetaxadviser.com/issues/2017/nov/prepare-income-tax-footnote.html">Preparing the income tax footnote: A comprehensive study ...</a> The nonpublic company disclosure checklists in our products are revised periodically to ensure that they are as up-to-date as possible. Designed For. income tax recognition guidance in ASC 740-10-45-15 and the interim reporting guidance for income tax recognition in ASC 740-270-25-5. Specifically, this includes responsibility for financial statement presentation, footnote disclosures, related tax account reconciliations and journal entries. For example, if we had a farmer prepare a set of financial statements as of December 31, 2014, the disclosures might list that the open tax years were 2011-2014, etc. 16.6.5.1 Unrecognized tax benefits for positions taken in prior years. The sample disclosures in this document reflect accounting and disclosure requirements outlined in SEC Regulation . 08 min read. We're Here to Help Final GILTI regulations may create reporting complications for some CFC partnerships and S corporations. 3. The effects of a change in tax law or tax rate cannot be S-X, Rule 4-08(h) and ASC 740-10-50-12) (reconciliation not required for nonpublic companies but disclosure of the nature of significant reconciling items required (ASC When it comes to the UTB reconciliation, there's often circumstances where the unrecognized tax benefits disclosed in the footnotes would not directly tie to the amount on the balance sheet. The company will disclose the required current/deferred income tax breakout on the face of the income statement in lieu of disclosing it in the footnotes. S-X, Rule 4-08(h) and ASC 740-10-50-12) (reconciliation not required for nonpublic companies but disclosure of the nature of significant reconciling items required (ASC Briefly describe the purpose of the four tables in Apple's tax footnote (see Table 2 (Appendix A). Publication date: 14 Nov 2019. us Financial statement presentation guide 1.2. IFRS sets out the minimum disclosure requirements. (1) Disclose Disclosure shall be made in the income statement or a note thereto, of (i) the components of income (loss) before income tax expense (benefit) as either domestic or foreign; (ii) the components of income tax expense, including (A) taxes currently payable and (B) the net tax effects, Income (or loss) from continuing operations before income tax expense Summary disclosure of uncertain tax positions in financial statement footnotes also is required. Performs and/or reviews income and tax compliance, ensuring consistency with tax and regulatory requirements. Editor: Annette Nellen, Esq., CPA, CGMA. The disclosures related to liquidity should particularly assist creditors, donors, and other users in assessing the near-term availability of (and requirements for) cash. As discussed in paragraphs 7-8, 10, 12, 83 and [Draft] IFRS X sets out general and specific requirements for the presentation and disclosures of information in financial statements. For example, if we had a farmer prepare a set of financial statements as of December 31, 2014, the disclosures might list that the open tax years were 2011-2014, etc. Indian Accounting Standard Ind AS 12 Income Taxes. On May 3 the SEC proposed amendments to the financial disclosure requirements relating to acquisitions and dispositions of businesses. This article, based on FASBÕs guidance, presents a practical approach and an illustration of disclosures and presentations requirements for changes in components of AOCI and OCI on net-of-tax basis. − The amount of U.S. tax liability to claim on Form 1040-NR with respect to ECI or FDAP income. How dump I regret if company have deferred tax assets? Facilitates compliance with U.S. GAAP by integrating, in each chapter, the specific disclosure and key presentation requirements with the sample footnotes. 5. The number of possible footnote disclosures is extremely long. For example, U.S. federal tax law and rate changes are enacted when the legislation is signed by the President. The Board discussed stakeholder feedback on the initial ED in January 2017 and again in November 2018, when it also assessed whether updates would be needed as a result of the Tax Cuts and Jobs Act (the "Act"). Disclosure may be made either in a footnote or parenthetically on the face of the income statement. • Tax footnote reconciliation of the domestic federal statutory tax rate/amount to the reported tax rate/amount (Reg. This is the first major overhaul of leaseguidance since 1973 and implementation Reportable transactions are entered into by, or for the benefit of, a person and they have at least two of the following three features or "hallmarks": Currently, the SEC requires the disaggregation of income tax expense (or benefit) between federal and foreign taxes in the income tax footnote. These are standard tables presented by U.S. corporations. Preparing and or reviewing the quarterly and annual tax provision and related footnote disclosures; Reviewing and handling the company's US and state income tax returns, including the supporting workpapers. Taxation rates may In addition to modifying or eliminating certain existing income tax disclosure requirements, the proposed ASU . The nonpublic company disclosure checklists in our products are revised periodically to ensure that they are as up-to-date as possible. The proposed ASU is a revised version of the FASB's July 2016 exposure draft on changes to the income tax disclosure requirements (the "initial ED"). forthcoming requirements 150 II Presentation of comprehensive income - Two‑statement approach 152 III Statement of cash flows - Direct method 154 IV Example disclosures for entities that early adopt Disclosure Initiative (Amendments to IAS 7) 155 V Example disclosures for entities that early adopt IFRS 9 Financial Instruments (2014) 158 Current through September 15, 2021. Inline XBRL; ZIP; Example 12: Consolidated and Separate Statements of Financial Position In addition to income taxes, the FASB is examining disclosure requirements for fair value measurements, defined benefits plans and inventory. Nonpublic Company Disclosure Checklist Update Information. Task 4: Prepare the year-end rate reconciliation for the company's income tax footnote. The critical question is whether the organization is recognizing too much tax benefit as a result of the tax positions it takes on tax returns for unrelated business income. When there is uncertainty over income tax treatments, an entity shall determine whether to disclose: (a) judgements made in determining taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates applying paragraph 122 of IAS 1 . But it might not be. Proponents of enhanced environmental, social and governance ("ESG") disclosure have identified corporate income tax as a relevant metric. Board Decisions Decisions Reached at Last Meeting (February 12, 2020): The Board discussed comment letter feedback received on its March 2019 revised proposed Accounting Standards Update, Income Taxes (Topic 740): Disclosure Framework—Changes to the Disclosure Requirements for Income Taxes. ASC 205, Presentation of Financial Statements, provides the baseline authoritative guidance for presentation of financial statements for all US GAAP reporting entities. Increase or decrease in the provision for income taxes; DISCLOSURES Disclosures may be in the body of the financial statements or in the footnotes. S-X, Rule 4-08(h) and ASC 740-10-50-12) (reconciliation not required for nonpublic companies but disclosure of the nature of significant reconciling items required If an entity is unable to determine (1) the income statement line item affected or (2) whether, "when all reclassifications for the period are not to net income in their entirety," it must follow the disclosure requirements in ASC 220-10-45-17B (added by the ASU) for presentation in the footnotes. The Proposed Accounting Standards Update - Income Taxes (Topic 740): Disclosure Framework - Changes to the Disclosure Requirements for Income Taxes (the proposed ASU) is applicable to all companies that are subject to income taxes. As tax reform gained momentum in Washington, FASB put the project on the back burner, reasoning that tax laws could change significantly, requiring it to take a fresh . While tax information on the financial statements presented under FASB Accounting Standards Codification (ASC) Topic 740, Income Taxes, continues to be a focus of investors and analysts, tax issues also continue to rank as one of the largest causes for financial restatements.Audit Analytics reports that Topic 740-related issues were the second-highest . Case variations Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement. Sept. 15, 2020, 1:46 AM. The proposed ASU would amend the requirement for a public business entity to disclose the income tax rate reconciliation in a manner consistent with SEC Regulation S-X, Rule 4-08(h).4 As amended, ASC 740-10-50-12 would continue to require a public business entity to disclose a reconciliation of the reported amount of income tax expense (or . The purpose of this disclosure is to assist users in assessing changes in tax laws that would have an effect on future cash flows. Read Free Income Computation And Disclosure Standards Icds An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income).Income tax generally is computed as the product of a tax rate times the taxable income. 1 adoption deadline for the new guidance in Accounting Standards Update (ASU) 2016-02, Leases (Topic 842), is drawing closer. c The characterization of income or a decision to exclude reporting taxable income in a tax return d. A decision to classify a transaction, entity, or other position in a tax return as tax exempt.exempt e. An entity's status, including its status as a pass-through entity or a tax-exempt not-for-profit entity. income tax benefit during the six months ended June 30, 2018. As part of that process, our editorial staff continually monitors the development of literature by the FASB, GASB . Calculates all accounting and reporting for income taxes, including compliance with ASC 740 (FAS 109), tracking tax attributes, FIN 48 calculations, and financial statement footnote disclosures. our financial statements or footnote disclosures. ASC 205-10-45-1A lists the required financial statements under US GAAP. Part 2: Questions about Apple's financial statement tax footnote disclosures, and how they relate to Apple's tax strategies and organizational structure. The Financial Accounting Standards Board is still on its journey to provide a final Accounting Standards Update for changes to its disclosure requirements for income taxes. Interpretation no. A reportable transaction is a specific type of tax avoidance transaction Footnote 1 or, in other words, any transaction undertaken alone or as part of a series of transactions, in order to avoid paying taxes. Quantitative data represents "hard" information and has been considered to be more persuasive than qualitative data. Preparing other tax reporting requirements, like digital service tax Example 10: Income tax (expense) and reconciliations. Nonpublic Company Disclosure Checklist Update Information. However, the minimum disclosure requirements only apply to the extent that the transaction, event or item to which the disclosure requirement applies, is material to the entity, as clarified in paragraph 31 of IAS 1 Presentation of Financial Statements. Current through September 15, 2021. An even more extensive set of footnotes is required by the Securities and Exchange Commission of any publicly held company when they issue their annual financial statements in the Form 10-K and quarterly financial statements in the Form 10-Q. This Heads Up discusses the FASB's March 25, 2019, proposed Accounting Standards Update (ASU), Disclosure Framework — Changes to the Disclosure Requirements for Income Taxes, and compares it with the Board's initial exposure draft on this topic, which was issued in July 2016. While an individual partner in a hedge fund generally may not be required to report the value of the fund's investment in foreign corporations, PFICs and foreign partnerships on the partner's Form . FASB Income Tax Disclosure Framework: A Disclosure Framework — Part 2. Amendments to Subtopic 740-10 3. As per Section 145 Consistent with comments above, we support the FASB's efforts to align its disclosure requirements with the SEC's rules. income, net income attributable to noncontrolling interest, . It amended FASB Accounting Standards Codification (FASB ASC) 740, Income Taxes, and retained the disclosure requirement in FASB ASC 740-10-50-15(e), which requires a description of tax years that remain subject to examination. Boards should be aware of the possibility of detailed country-by-country public […] 16.6.5 Tabular reconciliation of unrecognized tax benefits. as a component of income tax expense over the five-year economic life of the intellectual property. S-K, SEC Regulation S-X, and ASC 7401 that are effective as of December 31, 2014. The FASB will hold a workshop during the second quarter this year to gain more insight about the level of detail public companies should break out in income tax disclosures, an area of its March 2019 proposal that addresses tax jurisdictions and rates, according to board discussions on February 12, 2020. − Deemed sale items with respect to a transfer of partnership interest. The primary focus is on income tax footnotes because revenue agents use them as a reference in tax audits, and citizen groups use them to analyse . − The amount of U.S. withholding tax and U.S. tax liability to claim on Forms 1042 and 1042-S related to transactions under section 871(m). Nevertheless, in many of those pub-lished cases, it also appears that the . When considering these disclosure requirements from a materiality perspective, it could be argued that including one sentence in the footnotes that states that all tax attributes of the company are passed through to the stockholders (or members) and combined with their income on their individual tax returns would be sufficient. improvements in existing income taxes disclosures in order to provide more robust and . Provides over 750 examples of realistic sample footnote disclosures to assist in the preparation of financial statements for an audit, a review, or a compilation engagement. Examples of Financial Statement Footnotes. It says disclosures in these types of statements should parallel those for GAAP-basis statements or should . 1 to 5 reflect disclosure requirements that are required to be applied by an entity with an annual reporting period beginning on 1 January 2014 ('currently effective requirements'). The Coronavirus Aid, Relief and Economic Security Act, or CARES Act, is a little bit over a week old and public companies have begun to make disclosures regarding its impact in SEC filings. However, certain disclosure requirements within the proposed ASU are only required for public business entities. In fact, there may be some large potential losses that cannot be expressed as a specific amount, but they are critical information for lenders . 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