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Year-end toolkit: Tax accounting and reporting reminders for 2025

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Manage episode 460246790 series 2800554
Content provided by PwC. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by PwC or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://ro.player.fm/legal.

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it’s not year-end close time. And it’s relevant even for those not engaged in the company’s closing process – the episodes have something for everyone.
In this next episode of our series, we discuss tax accounting and reporting reminders with Jennifer Spang, PwC’s National Office income tax accounting leader. We cover a variety of tax accounting and reporting topics, including the impact of recent election results and the associated tax impacts expected in 2025.
In this episode, we discuss:

  • 2:40 – Anticipated tax implications following the 2024 US election results
  • 10:50 – Pillar Two
  • 17:36 – The FASB’s disclosure standard
  • 21:58 – Uncertain tax positions
  • 27:56 – Inflation Reduction Act credits and valuation allowances
  • 32:43 – Advice for year-end income tax accounting

For more information about key developments at the AICPA & CIMA conference, see our publication, 2024 AICPA & CIMA Conference: Current SEC and PCAOB Developments and see our publication, Accounting for Pillar Two: Frequently asked questions for the latest on the topic.
Also, check out our other episodes in this miniseries:

And please follow this podcast on your favorite podcast app for more episodes.
Jennifer Spang is PwC’s National Office income tax accounting leader, specializing in tax accounting under US GAAP and IFRS. She has over 30 years of experience helping companies in a variety of industries navigate complex tax accounting matters.
Guest host Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

  continue reading

Capitole

1. Year-end toolkit: Tax accounting and reporting reminders for 2025 (00:00:00)

2. Anticipated tax implications following the 2024 US election results (00:02:40)

3. Pillar Two (00:10:50)

4. The FASB’s disclosure standard (00:17:36)

5. Uncertain tax positions (00:21:58)

6. Inflation Reduction Act credits and valuation allowances (00:27:56)

7. Advice for year-end income tax accounting (00:32:43)

422 episoade

Artwork
iconDistribuie
 
Manage episode 460246790 series 2800554
Content provided by PwC. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by PwC or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://ro.player.fm/legal.

Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.

In each episode of our Year-end toolkit series, our guests share insights on key areas of the year-end accounting and reporting process. The conversations are relevant for all finance teams, even if it’s not year-end close time. And it’s relevant even for those not engaged in the company’s closing process – the episodes have something for everyone.
In this next episode of our series, we discuss tax accounting and reporting reminders with Jennifer Spang, PwC’s National Office income tax accounting leader. We cover a variety of tax accounting and reporting topics, including the impact of recent election results and the associated tax impacts expected in 2025.
In this episode, we discuss:

  • 2:40 – Anticipated tax implications following the 2024 US election results
  • 10:50 – Pillar Two
  • 17:36 – The FASB’s disclosure standard
  • 21:58 – Uncertain tax positions
  • 27:56 – Inflation Reduction Act credits and valuation allowances
  • 32:43 – Advice for year-end income tax accounting

For more information about key developments at the AICPA & CIMA conference, see our publication, 2024 AICPA & CIMA Conference: Current SEC and PCAOB Developments and see our publication, Accounting for Pillar Two: Frequently asked questions for the latest on the topic.
Also, check out our other episodes in this miniseries:

And please follow this podcast on your favorite podcast app for more episodes.
Jennifer Spang is PwC’s National Office income tax accounting leader, specializing in tax accounting under US GAAP and IFRS. She has over 30 years of experience helping companies in a variety of industries navigate complex tax accounting matters.
Guest host Kyle Moffatt is PwC’s Professional Practice leader, leading a team responsible for working with standard setters and regulators as well as delivering brand-defining thought leadership and educational materials. He also consults with engagement teams and audit clients on SEC reporting matters. Before PwC, Kyle spent almost 20 years with the SEC, most recently as Chief Accountant and Disclosure Program Director in the Division of Corporation Finance.
Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com.

  continue reading

Capitole

1. Year-end toolkit: Tax accounting and reporting reminders for 2025 (00:00:00)

2. Anticipated tax implications following the 2024 US election results (00:02:40)

3. Pillar Two (00:10:50)

4. The FASB’s disclosure standard (00:17:36)

5. Uncertain tax positions (00:21:58)

6. Inflation Reduction Act credits and valuation allowances (00:27:56)

7. Advice for year-end income tax accounting (00:32:43)

422 episoade

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