Virtual
Accounting for Income Taxes (ASC 740) 2024
Date: June 3 - 4, 2024
Time: 8 a.m. – 3:30 p.m. PT
Member
$589.00
Nonmember
$779.00
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Overview
The current model for accounting for income taxes, ASC 740, is considered one of the more challenging areas in accounting and financial reporting standards. This course will provide you with a basic knowledge of the accounting model, including an overview of the authoritative standards for deferred taxes, income tax expense, uncertain tax positions, and the classification and disclosure requirements in financial reporting for income taxes.
Product Code
1000002619-124326
Credit Type
CPE: 16CPE-AA: 16CPE-Technical: 16Intended Audience
Accounting professionals, both in public accounting and industry that are involved in financial statement preparation and review.
NASBA Field of Study
Accounting
Level of Difficulty
Basic
Prerequisites
Experience in financial accounting and reporting.
Advance Preparation
None
Learning Objectives
Major Subjects
- Types and sources of deferred tax assets and liabilities
- Temporary and other than temporary book/tax differences
- Determining current and deferred tax expense or benefit in each reporting period
- Reporting and classifying deferred tax assets and liabilities and income tax expense
Faculty
Additional Details
This is a pre-recorded broadcast. The Instructor will be available to answer questions via the chat feature.