As a result of new FASB, GAAP and IFRS revenue recognition standards, companies are required to review their revenue recognition. The effective date of 1/1/18 for most companies may cause changes for book purposes in many instances. Accordingly, companies may be required to change methods of accounting for tax purposes as well. Further discussion will center around administration guidance from the IRS in order to effectively comply with the new pronouncements for tax as well as an tax reform considerations.
August 31, 2017
Georgia Society of CPAs
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