Accounting for Income Taxes


Objectives
To  provide an overview with the concepts, standards and procedures of accounting for income taxes. Examples and case studies will give you an general understanding of ASC 740

Emphasis

  • Current and deferred taxes, including appropriate rates and calculation
  • Special considerations, including consolidtions and goodwill
  • Uncertain tax positions
  • Financial statement presentation
Prerequisite
Working knowledge of US GAAP rules

Preparation
No advance preparation required

Level of Knowledge
Basic

CPE Credit
4 Hours

Delivery Method  
Group Internet Based

NASBA Field of Study
Accounting