opens in a new windowTax Disclosure Boilerplate and the Confidentiality Conundrum, Tax Notes, Vol. 101, No. 10, December 8, 2003.
Adjunct Professor at NYU School of Law, Graduate Tax Program:
opens in a new windowAccounting for Tax Consequences, a self-created course on ASC 740 in theory and practice. Topics include GAAP (and IFRS) treatment of DTAs (Deferred Tax Assets), DTLs (Deferred Tax Liabilities), tax reserves, APB 23 elections, direct vs indirect method for tax credits, the “simultaneous equations method”, tax accounting treatment of equity-based compensation and goodwill and tax attributes in purchase accounting applied in the context of a business combination.