The report discusses companies’ accounting obligations when completing assessment for certain tax effects of the law and the disclosures they are expected to provide concerning the law’s material financial reporting impacts for accounting is incomplete.

It also identifies issues affecting disclosures on Form 10-K, proxy statement disclosures, and current report disclosures on Form 8-K. Additionally, the report provides excerpts from actual SEC filings across industries to enable companies examine how other entities are handling TCJA-related disclosures.

The free report is available for download.