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Accounting for Income Taxes

Product Code: TMAI60
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The Accounting for Income Taxes Package, part of the Accounting Policy & Practice Series, focuses on the principles and objectives of FAS 109 and FIN 48 (codified in FASB ASC 740-10), including accounting for temporary differences, standards for recognizing tax liabilities, prospective tax refunds and more. Designed for both tax and financial accounting practitioners, this package includes expert analysis, practice tools, links to outside source documents and notification on accounting related news and developments.

What it helps you do:

  • Gain knowledge and provide guidance to your clients with confidence. It’s easy to feel confident knowing that the analysis is coming from the accounting industry’s leading authorities.
  • Access expert advice on accounting for income tax issues. The Accounting for Income Taxes package provides you with the experience of top practitioners to help guide you on all facets of FAS 109 and FIN 48 (codified in FASB ASC 740-10).
  • Save time with practice tools and easy access to outside sources. You will get working papers with the full text of FAS 109 and FIN 48, along with external links to authoritative pronouncements.
  • Stay informed on the latest accounting news and developments. The Accounting for Income Taxes Monitor tracks any new guidance from standards-setters and offers analysis and discussion of requirements under the financial accounting standards governing income tax reporting.

Product Structure

Portfolios: In-depth analysis on various accounting for income tax topics.

Notification: Stay current on news and developments with the Accounting for Income Taxes Monitor and Special Reports.

Practice Tools: Working papers (including the full text of FAS 109 and FIN 48) and external links to authoritative pronouncements.

Formats and Frequency

Available on the Web.

Portfolios and Accounting chapters are updated regularly. The Accounting for Income Taxes Monitor is updated regularly.

Amy Dunbar
Amy Dunbar, Ph.D. (Accounting), University of Texas at Austin; B.A. (Economics), Macalester College. Dr. Dunbar is an accounting professor at the University of Connecticut. She has written articles for publications including The Encyclopedia of Taxation and Tax Policy; Financial Reporting Watch; Journal of Public Economics; National Tax Journal; Public Finance Review; Tax Adviser; Tax Notes; Journal of the American Taxation Association; and Taxation for Accountants. She is on the editorial board of Accounting Horizons and the Journal of the American Taxation Association. Dr. Dunbar has received a number of teaching awards and is a past vice-president of the American Taxation Association.  
Paul Howell
Paul M. Howell, MPA, CPA, tax partner with Grant Thornton, LLP (national FAS 109 champion); B.B.A., Management/Marketing, Stephen F. Austin State University (1982); M.P.A., University of Texas at Arlington (1985); Certified Public Accountant, Texas; former Director of Taxes for Furmanite Corporation (formerly known as Xanser Corporation); over 20 years of experience in public accounting. 
Kathleen McEligot
Kathleen McEligot, CPA; B.S., University of California, Berkeley. Ms. McEligot is a tax partner at Deloitte Tax LLP, with over 29 years of professional experience. She specializes in corporate taxation, with extensive experience in the financial services, distribution and retail industries. As a firm designated specialist in Accounting for Income Taxes (FAS 109), she consults on income tax accounting issues for all types of companies. Ms. McEligot is a frequent lecturer, speaking before groups such as the Tax Executives Institute (TEI). She is a member of the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants; and a Finance Committee Member, Metropolitan Club. 
Larry Walther
Larry M. Walther, CPA, Ph.D., Associate Professor, University of Texas at Arlington (Chair of Accounting Department); B.B.A., Accounting, University of Texas at Arlington (1976); M.P.A., University of Texas at Arlington (1977); Ph.D., Accounting, Oklahoma State University (1980); Certified Public Accountant, Texas; former auditor with Ernst & Young; consultant to numerous organizations; author of numerous books and articles on financial accounting. 
Rich Walton
LLP
Rich Walton, J.D., LL.M., C.P.A.; J.D. (cum laude) and LL.M. (Taxation), Georgetown University; B.B.A. (Finance), Pacific Union College (summa cum laude). Mr. Walton is of counsel to Buchalter Nemer PC. He has previously served at the Criminal Division, U.S. Department of Justice; and was an attorney-advisor to the U.S. Tax Court, Washington, D.C. A frequent speaker and author on tax controversy and Federal white collar criminal defense issues, Mr. Walton is Chair of the Planning Committee for Tax Controversies: A Day With the Government, held at U.C. Berkeley.