The US Chamber of Commerce submitted a Letter to the SEC noting the challenges that may exist for many public companies, especially those with complex global operations, by the recent passage of the tax changes. The letter notes that it may be quite difficult for public companies that have a December 31 fiscal year to take into account and reflect in their SEC filings, including in their Forms 10-K, the effects of the Tax Law changes on their financial results. See the letter here: https://www.centerforcapitalmarkets.com/wp-content/uploads/2017/12/US-Chamber-of-Commerce-Public-Company-Reporting-and-H.R.-1.pdf