Emerging Tax, AI, and GAAP Matters Facing the TMT Industry

Bryan Lorello, Cody Lewis, Luis Lopez Garay
8/18/2025

This recording offers timely insights and strategies from Crowe specialists on how to:

Navigate sweeping business tax changes under the One Big Beautiful Bill Act (OBBA)

Learn how to leverage bonus depreciation, R&D expensing, interest expense limitations, and Section 1202 qualified small business stock changes to optimize corporate tax positions and drive more tax-efficient M&A transactions.

Apply ASC 740 tax accounting updates with confidence

Understand the impact of the OBBBA on deferred tax assets and liabilities, valuation allowances, and effective tax rates to improve compliance and strengthen financial reporting strategy.

Accelerate responsible AI adoption 

Discover how leading organizations are deploying generative AI, Microsoft™ Copilot, and intelligent automation tools for document review, enterprise resource planning integration, and compliance. Gain actionable strategies to overcome barriers such as cost, skills gaps, and regulatory uncertainty.

Prepare for new GAAP rules on software capitalization (ASC 350-40)

Understand the removal of project stages, introduction of “significant development uncertainty,” and updated treatment of website development costs. These changes reshape how TMT companies account for internal-use software and software as a service investments, with implications for reporting, capitalization thresholds, and financial transparency.

Note: Only attendees of the live webinar are eligible for CPE or CLE credit for qualifying webinars. If you view the webinar recording on this page you may not be eligible for CPE or CLE. For questions about CPE, contact [email protected]. Additional CPE information.

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Luis Lopez Garay
Luis Lopez Garay
Partner, AI Transformation
Bryan Lorello
Bryan Lorello
Partner, Audit & Assurance; Office Managing Partner, Austin