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Webcast: Accounting for Deferred Income Taxes (WBAIT14)
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This course contains the framework of the rules of ASC 740: (SFAS 109 and FIN 48) and how these are manifested in accounting for income taxes, including the statement of financial position classification of deferred tax accounts and disclosures. The course includes case studies of actual scenarios. In addition, participants will receive a comparison of the accounting for income taxes under both US GAAP and IFRS.

10/28/2014
When: 10/28/2014
7:30 AM until 3:15 PM
Where: Webcast
Presenter: Marty Van Wagoner, CPA


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Accounting for Deferred Income Taxes

 

This course contains the framework of the rules of ASC 740: (SFAS 109 and FIN 48) and how these are manifested in accounting for income taxes, including the statement of financial position classification of deferred tax accounts and disclosures. The course includes case studies of actual scenarios. In addition, participants will receive a comparison of the accounting for income taxes under both US GAAP and IFRS. 

 

Topics Discussed

• Effective Income Tax Rate

• Intraperiod Tax Allocation

• Uncertain Tax Positions

• Schedule of Temporary Differences by Period

• Valuation Allowance

• Business Combinations and the Impact on Income Taxes

• Income Tax Footnote Disclosures

 

Objectives:

 

The course is designed to enable participants to apply the principles of ASC 740 to their own or to their clients’ scenarios. The course content includes examples of assumptions required and the measurement of income tax expense/OCI and deferred tax liabilities and assets as well as the proper documentation in the work papers.

 

Who Should Attend: Staff and senior associates, Controllers, CFOs responsible for income tax calculations and disclosures

 

Speaker: Marty Van Wagoner, CPA

Vendor: AICPA

Field of Study: Accounting & Auditing

Level: Basic

CPE Credits: 8

Yellow Book: No

 

Registration Fees

 

 

Members

$249

CPA Non-Members

$345

 

 

 

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