013-11, Income Taxes (Topic 740) Presentation of an Unrecogrued Tax Bereft Mon a Net Opentrng Loss Canytontard. a Similar Tax Loss. or a Tax Creo'it Cartylcnvard Exats. or ASU No 2013-11 The amendments of ASU 2013-11, which were adopted on January 1. 2014, require an ertity b present an unrecognized tax beneft, or