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Expenses
Discussion and analysis of significant issues related to accounting for expenses.
Disaggregation of Income Statement Expenses (DISE)
KPMG professionals discuss the new DISE standard and clarify potential impacts and key considerations.
March 25, 2025
Disaggregation of income statement expenses
KPMG professionals discuss proposed income statement disaggregation disclosure requirements.
August 10, 2023
February 7, 2025 | TWIST - Murphy's Law: When Nonbusiness Expenses Strike
This episode of This Week in State Tax takes a deep dive into the Murphy Oil USA case and its impact on state tax for spin-offs.
February 07, 2025
Federal Circuit: “Hatch-Waxman” litigation expenses not capital expenses and may be deducted in year incurred
Federal Circuit affirms Court of Federal Claims decision allowing taxpayer to deduct expenses in year incurred
Pillar Two Gameplan
Our executive guide to the new rules – with implementation steps, and how accounting and finance may be impacted.
Taiwan: Increased tax deductions for salary expenses of SMEs
Effective for tax year 2024
ASU on accounting for implementation costs of cloud computing
New ASU on customers’ accounting for implementation costs in cloud computing arrangements (CCAs)
Mexico: Tax administration challenging deductibility, VAT credits for advertising and promotional expenses
The tax administration has been challenging the deductibility of advertising and promotional expenses of Mexican taxpayers.
Poland: Depreciation deductions on assets acquired by inheritance; reimbursed taxi expenses; electric vehicle recharging services (court decisions)
Summaries of recent court decisions in Poland