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

Wednesday, March 8, 2017
09:00 AM - 05:00 PM (Eastern)

Chuck Borek, CPA, JD, MBA

  • Format Webinar
  • Credits 8
  • Level Basic
  • Field of Study Accounting (8)

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

Who should take this course:

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

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