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Chapter 7 — Interim Reporting

7.3 Items Excluded in Part From the AETR

7.3 Items Excluded in Part From the AETR

Certain items that may affect the AETR can also result in amounts recorded separately from the AETR, such as certain changes in:
  • Valuation allowances (ASC 740-270-30-7, ASC 740-270-30-11, and ASC 740-270-25-4).
  • Tax laws and rates (ASC 740-270-25-5 and ASC 740-270-30-11).
  • Changes in recognition and measurement of UTBs.
  • Assertions related to outside basis difference exceptions.