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Expert Analysis

Considerations For Financial Disclosures After Tax Reform

By Laura Richman, Robert Gray and Michael Hermsen (January 5, 2018, 12:02 PM EST) -- On Dec. 22, 2017, the U.S. Securities and Exchange Commission announced that the staff of its Office of the Chief Accountant and its Division of Corporation Finance issued Staff Accounting Bulletin No. 118,[1] which provides guidance on the necessary disclosures of the accounting impacts of the Tax Cuts and Jobs Act, and Compliance and Disclosure Interpretation 110.02,[2] which addresses when a current report on Form 8-K or a subsequent periodic report may be used to report the impact of the tax act on deferred tax assets....

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