Author's articles
New Requirements under SSAP 10R May Cause Significant Alterations to your Company’s Deferred Tax Calculation
By Brandy Vannoy · 14 years ago
The NAIC approved SSAP 10R, a revised, temporary replacement of the income tax standard under SSAP 10. The revised standard is effective for year-end 2009 and year-end and interim 2010.
The NAIC revised this standard ...
Accounting for Uncertainty in Income Taxes Non-Profit Organizations Implementation Considerations
By Andrea Wright · 14 years ago
My Not-for-Profit Organization doesn’t pay taxes, is this standard applicable to me?
Yes. The standard is applicable to all material income tax positions. The standard defines a tax position as a position taken in a ...