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Accounting for Income Taxes: Applying ASC 740 (SFAS No. 109 and FIN 48) (AITS)

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  • Really good speaker. Kept a nice pace.

    - Surgent customer

  • Very Informative. Excellent Overview of course material.

    - Matthew T

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Accounting for Income Taxes: Applying ASC 740 (SFAS No. 109 and FIN 48) (AITS)

  • Customer Rating
  • Field of Study
    Accounting
  • Level
    Basic
  • Credits
    8
  • Qualifies for

    CPE

Overview

This course will provide you with the basic knowledge necessary to understand the complexities of accounting for income taxes in today's environment and the skills needed to advise your clients accordingly. The authoritative literature will be dissected and analyzed to provide a thorough understanding of the technical requirements, and illustrative exercises will be used to drive home the concepts.

Major Topics:

  • The sources of deferred tax assets and liabilities
  • Calculating the deferred tax asset or liability
  • Reporting income tax expense and balance sheet items
  • Defining, analyzing, and reporting uncertain tax positions
  • Determining appropriate intraperiod allocations
  • Classification of deferred tax assets and liabilities
  • Disclosure requirements

Learning Objectives

  • Identify and calculate the deferred tax asset or liability for an entity
  • Determine when and how to report uncertain tax positions
  • Calculate and report the components of income tax expense
  • Develop appropriate disclosures

Designed for:

CPAs who prepare, compile, review, or audit for-profit and nonprofit entities that issue GAAP basis financial statements

Prerequisite:

None

Advanced Preparation:

None

  • Really good speaker. Kept a nice pace.

    - Surgent customer

  • Very Informative. Excellent Overview of course material.

    - Matthew T

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.
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