Handbooks | February 2023
Latest edition: KPMG explains the accounting for income taxes in detail, providing examples and analysis.
Our Handbook is designed to assist in an understanding of the application of ASC 740, providing in-depth guidance on a wide range of implementation issues.
Among other things, this February 2023 edition incorporates:
Accounting for Income Taxes
Download PDFIRA and CHIPS: Tax considerations
Our impressions on the accounting for key provisions in the recently enacted tax legislation.
Global Minimum Tax
We address accounting questions related to the new GloBE rules.
Handbook: Tax credits
Our in-depth guide explains the accounting for various forms of tax credits in accordance with US GAAP.
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