Current Challenges of Establishing Sales and Use Tax Reserves (OnDemand Webinar)

$219.00

SKU: 411350EAU

Description

Learn best practices for establishing reserves to account for uncertain sales or use tax positions.The requirements under Accounting Standards Codification (ASC) 450 regarding establishing reserves for uncertain sales and use tax positions have been under the microscope. Companies and Tax professionals must be ready for scrutinized enforcement by applying sensible strategies and best practices.ASC 450 mandates an accrual for uncertain losses, a disclosure of important changes in estimates, and provides a cautionary disclosure for potential losses. Due to our evolving economic landscape, there is mounting pressure on companies to properly manage their sales and use tax compliance responsibilities while managing any impact on its business financials.Our panel of sales tax advisers will share their insights, observation, and best practices for establishing reserves to account for uncertain sales or use tax positions in a prudent manner.

Date: 2024-11-21 Start Time: End Time:

Learning Objectives

Summary of ASC 450

Identifying Sales and Use Tax Exposure

Establishing and Measuring a Sales Tax Reserve Under ASC 450
• Tax Planning for Occurrences That Could Impair Assets or Increase Liabilities
• Recognizing a Loss Contingency and Other Audit Detections

Practical Applications of ASC 450

Mitigating Sales and Use Tax Loss Contingencies

Additional Indirect Tax Considerations
• Business Property Tax
• Unclaimed/Escheat Property
• Miscellaneous

Q&A

James Bartek, CPA-Withum Smith+Brown, PC, Breea Boylan, CPA – Withum Smith+Brown, PC, Courtney Easterday, MS – Withum Smith+Brown, PC