Crowe "Interim Guidance on Corporate Alternative Minimum Tax"

 
Top Crowe insights for the week – 2/12/2023 
01   Corporate alternative minimum tax: Interim guidance

Ahead of proposed regulations, the IRS and U.S. Department of the Treasury have issued interim guidance on corporate alternative minimum tax (CAMT). Understand what this means to taxpayers. (Moderate read) 

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02   Q&A: The future of audit is fueled by technology

How is technology changing the face of audits? In a Q&A session covering major shifts and advancements, Crowe partner Brian Jackson shares how far things have come – and where they are going. (Moderate read) 

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03   Reasons for transferring AFS debt securities to HTM

With increasing interest rates negatively affecting debt security fair values, institutions are considering transferring available-for-sale (AFS) debt securities to held-to-maturity (HTM). Learn why. (Long read) 

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04   Proposal on accounting for crypto assets coming shortly

Recognize the implications of a forthcoming FASB proposal requiring entities to account for holdings of certain crypto assets – for example, bitcoin and ether – at fair value. Get the latest. (Long read) 

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05   How to apply ASC 985-20 and ASC 350-40 for software costs

Expense or asset? Informed decision-making is crucial to determining the right path forward. Crowe details two standards for how software development costs can be accounted for. Get our insights. (Long read) 

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06   Using accelerated depreciation to mitigate IRC Section 174

Filers facing higher taxes because of new research and experimentation (R&E) requirements of IRC Section 174 might benefit from a depreciation method study or cost segregation analysis. Find out why. (Moderate read) 

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Be sure to attend this four-day series of one-hour, private equity-focused webinars concentrating on the importance of executing a solid investment strategy in a volatile and uncertain market. 

Join us as we cover the U.S. economic outlook, updates on credit markets, tax highlights, valuation creation strategies, and various buy- and sell-side transaction considerations. Our private equity team is here to help you navigate through uncertainty and embrace market volatility. 
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Enhancing credit operations: Commercial lending transformation, part 2 

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2023 UPPO Annual Conference | Nashville, TN 

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Transform and thrive: Strategy transformation and execution, part 2 

Join us as we cover key topics related to strategy transformation, enablement, and execution for financial services companies. 
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