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Accounting for Income Tax Uncertainties — An Ongoing Challenge

Kathy McEligot, Vickie Carr and Neil Traubenberg, Vice President Corporate Tax, Sun Microsystems, Inc. and International President, Tax Executives Institute, Inc.

Two years after most public companies implemented FASB Interpretation No. 48 - Accounting for Uncertainty in Income Taxes - these rules still get the attention of accounting and tax professionals. Why? We'll discuss:

• What the rules are and how they impact both tax and accounting.
• Working through the two-step process for recognizing uncertain tax benefits in financial statements, including challenges of each step, such as effectively settled.
• Required disclosures, including total unrecognized tax benefits at balance sheet date and estimating benefit changes in coming years.
• How investors and tax authorities use the disclosures when they read financial statements.

Learn about complexities and opportunities associated with the rules on uncertain tax positions. 58 minutes

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