BDO KNOWLEDGE Webinar Series: ASC 740 – Interim …

BDO USA, LLP, a Delaware limited liability partnership, is the member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO Member Firms. BDO KNOWLEDGE Webinar series : asc 740 Interim Period Tax Accounting June 23, 2015 Interim Reporting Page 2 Basic Principles Key Exceptions Discrete Items Unique Complexities (Discontinued Operations, Stock Options, Valuation Allowance, Business Combination, subsequent events) Change in Tax Law/Rate Intraperiod Allocation Disclosures SEC Comments Program Agenda Interim Reporting Page 3 An estimated annual global effective tax rate (ETR) for the year is required to determine income tax expense (benefit) in Interim periods The estimated annual ETR is the ratio of estimated annual income tax expense (benefit)

member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO Member Firms. BDO KNOWLEDGE Webinar Series: ASC 740 – Interim Period Tax Accounting June 23, 2015

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