Tax Reform Supplement To Kpmg S Handbook Accounting For -Books Pdf

Tax reform Supplement to KPMG s Handbook Accounting for
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Foreword 1,About this supplement 2,1 Overview and SEC relief 4. 2 Corporate rate 8,3 Tax on deemed mandatory repatriation 41. 4 Other international provisions 54,5 Other matters 69. 6 Valuation allowance assessment 90,7 Interim considerations 99. Index of Q As 115,KPMG Financial Reporting View 121.
Acknowledgments 122, 2019 KPMG LLP a Delaware limited liability partnership and the U S member firm of the KPMG network of independent member. firms affiliated with KPMG International Cooperative a Swiss entity All rights reserved. Tax reform 1,Tax reform enacted in,2017 SEC staff provides. relief to registrants, H R 1 originally known as the Tax Cuts and Jobs Act was enacted on. December 22 2017 and has significantly impacted companies accounting for. and reporting of income taxes and the related processes and controls. Because Topic 7401 requires companies to recognize the effect of tax law. changes in the period of enactment companies were required to recognize the. effects in their December 2017 financial statements even though the effective. date of the law for most provisions was January 1 2018 However the SEC. staff issued SAB 1182 which allows registrants to record provisional amounts. during a measurement period The measurement period is similar to the. measurement period used when accounting for business combinations 3 The. SAB allows a company to recognize provisional amounts when it does not have. the necessary information available prepared or analyzed including. computations in reasonable detail to complete its accounting for the change in. tax law The measurement period ends when a company has obtained. prepared and analyzed the information necessary to finalize its accounting but. cannot extend beyond one year, The SEC s Division of Corporation Finance also issued Compliance and. Disclosure Interpretation 110 024 that clarifies that the SEC staff does not. believe that remeasuring a deferred tax asset to reflect the impact of a tax law. change is an impairment that would trigger an obligation to file under Item 2 06. of Form 8 K In addition if a company concludes that a valuation allowance due. to the change in tax law is necessary during the measurement period it can rely. on the Instruction to Item 2 06 and disclose the impairment or a provisional. amount for possible impairment in its next periodic report. ASC 740 Income Taxes, SAB 118 Income Tax Accounting Implications of the Tax Cuts and Jobs Act.
ASC 805 Business Combinations, SEC Compliance Disclosure Interpretation Section 110 Item 2 06 Material. Impairments, 2019 KPMG LLP a Delaware limited liability partnership and the U S member firm of the KPMG network of independent member. firms affiliated with KPMG International Cooperative a Swiss entity All rights reserved. Tax reform 2,About this supplement,About this supplement. This supplement to KPMG s Handbook Accounting for Income Taxes. considers the financial reporting implications under US GAAP of H R 1. originally known as the Tax Cuts and Jobs Act the Act or tax reform The. Act was enacted on December 22 2017 and has significantly impacted. companies accounting for and reporting of income taxes and the related. processes and controls, This guidance is based on our current understanding of the indicated tax. law provisions and our analysis to date Certain of the tax law provisions. require interpretation which may be clarified through issuances of. guidance by Treasury regulations or future technical corrections We will. update our views as further information becomes available and further. research and analysis is completed,January 23 2019 update.
The new Q As added to this edition of the supplement from the January 16. edition are identified with and the Q A that has been significantly updated is. identified with, This supplement includes cross references and hyperlinks to the relevant. sections of the November 2018 version of our Handbook Accounting for. Income Taxes at the end of each Q A,Related resources. KPMG has a website dedicated to the US tax reform kpmg com us tax reform. As part of those resources the following are particularly relevant to this. publication, KPMG Report on New Tax Law Analysis and observations. Supplement to KPMG Report on New Tax Law Post Enactment Federal. Guidance and Legislation, KPMG s Q As on the financial reporting implications of Tax reform in the. United States IFRS, 2019 KPMG LLP a Delaware limited liability partnership and the U S member firm of the KPMG network of independent member.
firms affiliated with KPMG International Cooperative a Swiss entity All rights reserved. Tax reform 3,About this supplement,Abbreviations and definitions. The following abbreviations are commonly used for the concepts discussed in. this supplement, AMT Alternative minimum tax AMT is designed to ensure that all. corporations pay a minimum amount of,tax Tentative minimum tax TMT is the. minimum amount of tax a corporation is,required to pay The total federal tax. liability for each year is the greater of,regular taxes payable and the calculated.
TMT If TMT exceeds the regular taxes,payable the amount by which TMT. exceeds regular tax is the AMT, BEAT Base erosion and anti New The BEAT generally imposes a. abuse tax minimum tax on certain deductible,payments made to a foreign affiliate. including payments such as royalties and,management fees but excluding cost of. goods sold Generally applies to,payments paid or accrued in tax years.
beginning after December 31 2017,Read more in Supplement to KPMG. Report on New Tax Law Post,Enactment Federal Guidance and. Legislation, CFC Controlled foreign A foreign corporation where more than. corporation 50 of the total combined voting power,or value is owned directly indirectly or. constructively by US shareholders, E P Earnings and profits Accumulated earnings and profits for US.
tax purposes, GILTI Global intangible low New In general GILTI is the excess of a. taxed income shareholder s CFCs net income over a,routine or ordinary return. Read more in Supplement to KPMG,Report on New Tax Law Post. Enactment Federal Guidance and,Legislation, NOL Net operating loss Net operating loss carryforwards for US. tax purposes, Subpart F Subpart F income Generally income of foreign subsidiary.
operations is not taxable to its US 10 or,greater shareholders US shareholders. until distributed However certain,income described under the Subpart F. rules is deemed to be distributed for US,tax purposes to the US shareholders. when included in a CFC s earnings,limited to the foreign subsidiary s E P. regardless of whether the income is,actually distributed.
2019 KPMG LLP a Delaware limited liability partnership and the U S member firm of the KPMG network of independent member. firms affiliated with KPMG International Cooperative a Swiss entity All rights reserved. Tax reform 4,Overview and SEC relief,1 Overview and SEC relief. Tax reform overview, Tax reform contains several key provisions that may have significant financial. statement effects,Corporate rate, The Act reduced the corporate tax rate to 21 effective January 1 2018. Tax on deemed mandatory repatriation, Under the Act a company s foreign earnings accumulated under legacy tax. laws were deemed repatriated The tax on those deemed repatriated earnings. is no longer indefinitely deferred but may be paid over eight years. Other international provisions, The law introduces a new tax on global intangible low taxed income GILTI.
GILTI is based on a US shareholder s CFCs net income in excess of a return on. tangible business property, The Act also creates a base erosion and anti abuse tax BEAT which partially. disallows deductions for certain related party transactions BEAT functions like a. minimum tax but unlike the alternative minimum tax in the old law there is no. interaction through a credit mechanism with the regular tax system. Valuation allowance assessment, Several new provisions are likely to affect companies valuation allowances. These provisions include the 100 dividends received deduction that may. affect the realizability of foreign tax credits cost recovery provisions that. accelerate depreciation on depreciable and real property interest expense. provisions that limit annual interest deductions and the use of disallowed. interest carryforwards annual limitation on the use of net operating loss NOL. carryforwards and the extension of their carryforward periods elimination of. the corporate AMT and expansion of the executive compensation that is. subject to the excessive executive compensation limit. Relief issued by the SEC staff, SAB 118 affords registrants a measurement period similar to the measurement. period used when accounting for business combinations During the. measurement period adjustments for the effects of the law should be recorded. to the extent a reasonable estimate for all or a portion of the effects of the law. can be made To the extent that all information necessary is not available. prepared or analyzed including computations companies may recognize. provisional amounts Companies should adjust their provisional amounts when. they obtain prepare or analyze additional information about facts and. circumstances that existed at the enactment date that if known would have. affected the amounts that were initially reported as provisional amounts. 2019 KPMG LLP a Delaware limited liability partnership and the U S member firm of the KPMG network of independent member. firms affiliated with KPMG International Cooperative a Swiss entity All rights reserved. Tax reform 5,Overview and SEC relief, The SAB summarizes a three step process that companies should apply each. reporting period, First a company should record the effects of the change in tax law for.
which the accounting is complete Those completed amounts are not or. are no longer provisional amounts, Second the company should report provisional amounts or adjustments to. provisional amounts for the effects of the tax law change for which the. accounting is not complete but for which a reasonable estimate can be. determined Companies should record the provisional amounts and the. adjustments to those amounts in income tax expense or benefit from. continuing operations in the period they are identified. Third if a reasonable estimate cannot be made for a specific effect of the. tax law change the company should not record a provisional amount and. should continue to apply Topic 740 based on the tax law in effect just. before the enactment on December 22 2017, The staff does not believe it would be appropriate for a company to exclude a. reasonable estimate from its financial statements if a reasonable estimate has. been determined, The measurement period ends when a company has obtained prepared and. analyzed the information necessary to finalize its accounting but cannot extend. beyond one year,Accounting considerations, The SAB does not specify how a company should determine whether it can. make a reasonable estimate We believe that determination depends on a. company s individual facts and circumstances This includes the availability of. records necessary to complete the calculations evolving analyses and. interpretations of the law and evolving analyses and interpretations of how. Topic 740 should be applied The SAB states that the SEC staff expects. companies to act in good faith to complete their accounting. The SAB provides three examples of how to apply the measurement period. The first example illustrates a company that will be affected by mandatory. deemed repatriation but has not previously recognized a deferred tax liability on. its outside basis difference At the time it issues its financial statements for the. period including the enactment date it does not have the necessary information. available prepared or analyzed to make a reasonable estimate of its liability or. how the tax law change will impact its indefinite reinvestment assertion The. SAB concludes that this company would not estimate a liability for mandatory. deemed repatriation in its provisional accounting for the tax law change. However the company should include a provisional amount in its financial. statements in the first reporting period in which the necessary information. becomes available prepared or analyzed to develop a reasonable estimate. The second example also illustrates a company that will be affected by. mandatory deemed repatriation and has not previously recognized a deferred. tax liability on its outside basis difference However this company was able to. make a reasonable estimate of its liability for the period including the enactment. date The SAB concludes that this company would record a provisional amount. for its estimated liability and update that provisional amount as additional. information is obtained prepared and analyzed, 2019 KPMG LLP a Delaware limited liability partnership and the U S member firm of the KPMG network of independent member.
firms affiliated with KPMG International Cooperative a Swiss entity All rights reserved. Tax reform 6,Overview and SEC relief, The third example illustrates a company with deferred tax assets the realization. of which may be affected by the tax law change The company has remeasured. its deferred tax assets for the corporate rate change but determined that it is. unable to make a reasonable estimate of its valuation allowance under the new. tax law The SAB concludes that this company would not record a change to its. existing valuation allowance in its provisional accounting for the tax law change. The company should update its provisional accounting as additional information. is obtained prepared and analyzed, In determining whether to adjust provisional amounts companies should pay. careful attention to whether information obtained during the measurement. period relates to facts and circumstances that existed at the date of enactment. and therefore should result in an adjustment to provisional amounts. recognized The tax effects of events unrelated to the tax law change should be. accounted for apart from the measurement period adjustments. Disclosures, Companies should include in their notes to financial statements. qualitative disclosures of the income tax effects of the Act for which the. accounting is incomplete, disclosures of items reported as provisional amounts. disclosures of existing current or deferred tax amounts for which the. income tax effects of the Act have not been completed. the reason that the initial accounting is incomplete. the additional information that needs to be obtained prepared or analyzed. to complete the accounting requirements under Topic 740. the nature and amount of measurement period adjustments recognized. during the reporting period, the effect of measurement period adjustments on the effective tax rate.
when the accounting for the income tax effects of the Act has been. We believe that the disclosures each period should be sufficiently detailed for a. reader to understand the nature of the items for which the accounting has been. completed during the period Accordingly we would generally expect that. adjustments to provisional amounts during the measurement period would have. been disclosed as areas of potential adjustment in previous periods. Form 8 K guidance, In addition to the SAB the SEC s Division of Corporation Finance issued. guidance that clarifies that the SEC staff does not believe that remeasuring a. deferred tax asset because of a tax law change is an impairment that would. require a company to file under Item 2 06 of Form 8 K In addition if a company. concludes that a valuation allowance is necessary during the measurement. period it can rely on the Instruction to Item 2 06 and disclose the impairment. or a provisional amount for possible impairment in its next periodic report The. instruction to Item 2 06 states that No filing is required under this Item 2 06 if. the conclusion is made in connection with the preparation review or audit of. financial statements required to be included in the next periodic report due to. 2019 KPMG LLP a Delaware limited liability partnership and the U S member firm of the KPMG network of independent member. firms affiliated with KPMG International Cooperative a Swiss entity All rights reserved. Tax reform 7,Overview and SEC relief, be filed under the Exchange Act the periodic report is filed on a timely basis. and such conclusion is disclosed in the report,Internal control considerations. In addition to the accounting implications of tax reform we believe. management should evaluate under its internal control framework COSO. 2013 5 whether it has the necessary controls in place to implement tax reform. This includes risk assessment controls and process and monitoring controls. over the technical tax implications applying Topic 740 identifying estimating. and finalizing provisional amounts and disclosure A company should identify. and document its population of tax reform implications to properly differentiate. provisional amounts from amounts for which the information and analysis is. complete The controls over the provisional amounts likely are different from. the controls over finalized amounts and accordingly the company should adjust. its documentation of the objective of the control precision of the control and. how the control is performed,COSO Internal Control Integrated Framework 2013. 2019 KPMG LLP a Delaware limited liability partnership and the U S member firm of the KPMG network of independent member. firms affiliated with KPMG International Cooperative a Swiss entity All rights reserved. Tax reform 8,2 Corporate rate,2 Corporate rate,Questions Answers.
2 10 Does the rate reduction have an effect on deferred tax balances for. companies with December 2017 year ends, 2 15 Can a company disclose that its entire provision is provisional under. SAB 118 because it hasn t yet prepared its tax return. 2 16 Can a calendar year end company apply SAB 118 when estimating its. 2018 annual effective tax rate, 2 20 When should a fiscal year end company adjust its estimated annual. effective tax rate, 2 30 How should a fiscal year end company that will experience a phased. in tax rate change remeasure its deferred taxes, Example 2 30 1 Interim tax calculation for a September 30 fiscal year. end company, 2 40 How should a company recognize the residual tax effects that remain.
in other comprehensive income after the tax law change. Example 2 40 1 Deferred tax asset with no valuation allowance. Example 2 40 2 Deferred tax asset with originating valuation. Example 2 40 3 Deferred tax asset with originating valuation. allowance and subsequent release through continuing operations. Example 2 40 4 Deferred tax asset with valuation allowance charge. to continuing operations,Example 2 40 5 Deferred tax liability on CTA. 2 50 Should a company with investments in qualified affordable housing. projects that applies the proportional amortization method under. Subtopic 323 740 reevaluate those investments, 2 60 When a company that applies the proportional amortization method. reevaluates its affordable housing investments based on its revised. expectation of the tax benefits how should it adjust its amortization. 2 70 Should a company that accounts for its investments in qualified. affordable housing projects under the equity method reevaluate. them If so should impairment if any be recognized in income tax. expense benefit from continuing operations, 2 80 Can an investor that applies the hypothetical liquidation at book value. method to account for its calendar year end equity method. investments use enacted tax law in computing its equity method. 2019 KPMG LLP a Delaware limited liability partnership and the U S member firm of the KPMG network of independent member. firms affiliated with KPMG International Cooperative a Swiss entity All rights reserved. Tax reform 9,2 Corporate rate, 2 90 Should an acquirer that is still within its measurement period for a. business combination remeasure the acquired deferred taxes through. an adjustment to income tax expense benefit or, 2 100 Should a company with investments in leveraged leases reevaluate.
those investments, 2 110 To which statutory rate should a company reconcile in its December. 31 2017 financial statements, 2 120 How should a company measure the US federal effect of a foreign. branch s deferred tax asset or liability when the foreign rate exceeds. the US tax rate, Example 2 120 1 Recognizing foregone foreign tax credits for a. foreign branch, 2019 KPMG LLP a Delaware limited liability partnership and the U S member firm of the KPMG network of independent member. firms affiliated with KPMG International Cooperative a Swiss entity All rights reserved. Tax reform 10,2 Corporate rate,What the Act says, The centerpiece of the new law is the permanent reduction in the corporate.
income tax rate from 35 to 21 The rate reduction generally took effect on. January 1 2018, The tax code already included special rules for determining how certain rate. changes apply to taxpayers whose tax years straddle relevant effective dates. e g fiscal year filers in the case of law changes that are effective as of the. beginning of the calendar year as in this case The Act does not repeal these. special rules but the application of the new law is not completely clear in all. cases and future administrative guidance may be needed. Read more about the legislation in KPMG Report on New Tax Law Analysis. and observations,Question 2 10, Does the rate reduction have an effect on deferred. tax balances for companies with December 2017, Interpretive response Yes The law reduces the corporate tax rate to 21. effective January 1 2018 A company must remeasure its deferred tax assets. and liabilities to reflect the effects of enacted changes in tax laws or rates at the. date of enactment i e the date the President signed the law even though the. changes may not be effective until future periods The effect of the. remeasurement is reflected entirely in the interim period that includes the. enactment date and allocated directly to income tax expense benefit from. continuing operations The effect on prior year income taxes payable. receivable if any is also recognized as of the enactment date Handbook 5 007. 5 007a 5 015 5 017 5 017d,Question 2 15,Can a company disclose that its entire tax. provision is provisional under SAB 118 because it,hasn t yet prepared its tax return.
Interpretive response No The guidance for recognizing provisional amounts in. SAB 118 is limited to evaluating the effect of tax reform on balances for which. the necessary information is not available prepared or analyzed including. computations in reasonable detail to complete the accounting under Topic 740. While the tax return may not be prepared and filed until several months after. financial statements are issued we believe that condition alone is neither. unique to the annual period including the enactment date of tax reform or a. basis to apply SAB 118 to the entire provision The SEC staff expects. companies to act in good faith to complete their accounting See additional. discussion on SAB 118 in Overview and SEC relief, 2019 KPMG LLP a Delaware limited liability partnership and the U S member firm of the KPMG network of independent member. firms affiliated with KPMG International Cooperative a Swiss entity All rights reserved. Tax reform 11,2 Corporate rate, Companies should pay careful attention when identifying and measuring. deferred taxes at the end of the reporting period because misclassifications. between current and deferred taxes identified in the return to provision analysis. are likely to result in an adjustment to income tax expense due to the tax rate. differential,Question 2 16,Can a calendar year end apply SAB 118 when. estimating its 2018 annual effective tax rate, Interpretive response Generally no The guidance in the SAB addresses. situations where the accounting under Topic 740 is incomplete for certain. income tax effects of the Act upon issuance of an entity s financial statements. for the reporting period in which the Act was enacted emphasis added. We believe that companies generally cannot apply the SAB when accounting. for the tax effects of transactions that arise in reporting periods that do not. include the enactment date e g transactions that arise in a calendar year end. company s 2018 interim periods We believe companies should evaluate. changes to their annual effective tax rates throughout the year in normal course. as changes in estimates or error corrections under Topic 250. However as discussed in Questions 4 35 and 4 65 a company may have policy. choices with continuing effect that if they are provisional as of December 31. 2017 may remain provisional throughout the measurement period including. interim periods within the measurement period In that case there may be. portions of the annual effective tax rate that remain provisional. For example assume ABC Company expects to be subject to GILTI in 2018 but. has not yet elected a policy about whether it will recognize deferred taxes for. basis differences that are expected to result in GILTI when they reverse We. believe ABC should consider GILTI when estimating the current portion of its. 2018 annual effective tax rate That portion of the estimate is not within the. scope of SAB 118, However if ABC has not yet made a policy choice at the end of its quarterly.
reporting period about whether to recognize deferred taxes for GILTI it should. not consider GILTI when estimating the deferred portion of its 2018 annual. effective tax rate That portion of the estimate is within the scope of SAB 118. until ABC elects its policy, 2019 KPMG LLP a Delaware limited liability partnership and the U S member firm of the KPMG network of independent member. firms affiliated with KPMG International Cooperative a Swiss entity All rights reserved. Tax reform 12,2 Corporate rate,Question 2 20,When should a fiscal year end company adjust its. estimated annual effective tax rate, Interpretive response The tax effect of changes in tax laws or rates typically is. recognized in the estimated annual effective tax rate beginning in the interim. period that includes the effective date However the legislation requires a. company to use a blended rate for its fiscal 2018 tax year by applying a pro. rated percentage of the number of days before and after the January 1 2018. effective date As a result we believe the change in the tax rate becomes. administratively effective at the beginning of the taxpayer s fiscal year and. therefore will be factored into the estimated annual effective tax rate in the. period that includes the December 22 2017 enactment date. For example the rate change for a June 30 2018 year end taxpayer is. administratively effective as of July 1 2017 and the estimated annual effective. tax rate is adjusted in the interim period ended December 31 2017 This means. that the estimated annual effective tax rate will be adjusted to approximately. 28 184 365 days x 35 181 365 days x 21 as of December 31 2017. While we believe the rate change is administratively effective at the beginning. of a fiscal year end taxpayer s fiscal year there are other provisions that have. a future effective date For example some expenses incurred on or after. January 1 2018 are no longer deductible Companies should further adjust their. estimated annual effective tax rates for these items beginning in the period that. includes the January 1 2018 effective date i e the June 30 2018 year end. company above would further adjust its estimated annual effective tax rate in. its interim period ended March 31 2018 to consider the nondeductible. expenses it expects to incur for the period from January 1 2018 to June 30. 2018 Handbook 5 016 5 017d, Example 2 30 1 illustrates how a fiscal year end company that will experience a. phased in tax rate change may account for the change in tax law in the interim. period including 1 the enactment date of the rate change and 2 the effective. date for those provisions that are not effective until January 1 2018 There may. be other acceptable approaches,Question 2 30,How should a fiscal year end company that will.
experience a phased in tax rate change remeasure,its deferred taxes. Interpretive response Companies should measure deferred taxes based on. the applicable enacted tax rate when the temporary differences and. carryforwards are expected to reverse As a result a fiscal year end company. should schedule the reversal of enactment date temporary differences and. those that arise in fiscal year 2018 to determine which will reverse under. the blended rate in fiscal 2018 and which will reverse once the 21 rate is. fully effective, 2019 KPMG LLP a Delaware limited liability partnership and the U S member firm of the KPMG network of independent member. firms affiliated with KPMG International Cooperative a Swiss entity All rights reserved. Tax reform 13,2 Corporate rate, For example companies that are expecting to carry forward NOLs from fiscal. 2018 into future fiscal years should measure their carryforwards at 21 this is. because the fully effective rate is expected to apply in the period those NOL. carryforwards reverse Handbook 5 016 5 016a, Companies should apply their existing policies about whether to consider future. originating temporary differences when scheduling the reversals of existing. temporary differences Handbook A 010, Example 2 30 1 illustrates how a fiscal year end company that will experience a.
phased in tax rate change may account for the change in tax law in the interim. period including 1 the enactment date of the rate change and 2 the effective. date for those provisions that are not effective until January 1 2018. The approach illustrated is a beginning of year approach whereby the company. a remeasures its beginning of year deferred taxes associated with. ordinary income at the new rate and recognizes the adjustment as a. discrete item in the period including the enactment date and. b adjusts the estimated annual effective tax rate and applies the new rate. to year to date ordinary income The revised estimated annual effective. tax rate includes the change in deferred taxes from the remeasured. beginning of year amount through the end of the year. A company may also apply an enactment date approach whereby it. a remeasures its enactment date deferred taxes at the new rate and. recognizes the adjustment in the period including the enactment date. b adjusts the estimated annual effective tax rate and applies that new. rate to year to date ordinary income The revised estimated annual. effective tax rate includes the change in deferred taxes occurring both. before and after the date of enactment but excludes the. remeasurement as of the date of enactment, We believe either approach is acceptable but in either case the company is. required to disclose the total effect on deferred taxes resulting from the rate. change If a company applies the beginning of year approach it will still need to. determine the adjustment to deferred taxes as of the enactment date balance. sheet to disclose the total effect of the rate change on deferred taxes We. believe a company may compute the total effect on deferred taxes as the sum. of a the adjustment arising from remeasuring beginning of year deferred taxes. and b the adjustment arising from revising the estimated annual effective tax. rate being applied to the year to date change in temporary differences as of the. enactment date Handbook 5 017 5 017d, 2019 KPMG LLP a Delaware limited liability partnership and the U S member firm of the KPMG network of independent member. firms affiliated with KPMG International Cooperative a Swiss entity All rights reserved.

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