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SEC Staff Provides Guidance on the Tax Accounting Implications of the Tax Cuts and Jobs Act

January 3, 2018 By Alston & Bird Tax Team

Our Securities Group analyzes the Securities and Exchange Commission’s new staff guidance on the accounting impacts U.S. tax reform will have on publicly traded companies and their financial statement disclosures.

  • Staff Accounting Bulletin (SAB) No. 118
  • SEC Staff Compliance and Disclosure Interpretation (C&DI) 110.02
  • SEC Consultation Guidance

Click here to read the full advisory.

Filed Under: Controversies - State, Corporate - Federal, Tax Policy, Tax Reform Tagged With: C&DI 110.02, Division of Corporation Finance, Office of the Chief Accountant, SAB 118, SEC, Securities and Exchange Commission, Staff Accounting Bulletin No. 118, Tax Act, Tax Cuts and Jobs Act

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