Income tax accounting refresh: Business combinations

PwC's accounting podcast · May 23, 2023 · 40m · transcript

Every Tuesday in May, Jennifer Spang is taking over the podcast to share the latest on income tax accounting — recent global and US tax policy developments, standard setting activity, and tax accounting considerations related to common transactions, such as business combinations and spin-offs.

To continue the series, Heather and Jenn are joined by Kassie Bauman, a managing director in PwC’s National Office, to share their insights on income tax accounting for business combinations.

In this episode, you’ll hear discussion of:

2:01 - An overview of the applicable guidance and a summary of steps…