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Webcast: Accounting for Deferred Income Taxes (WBAIT16)
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Understand the rules of ASC 740, Income Taxes, and how these rules establish guidelines for accounting for income taxes, including income tax expense, classification of deferred tax accounts, and related disclosures. Case studies give you a practical look at how to account for different deferred tax scenarios. You will also receive a comparison of the accounting for income taxes under both U.S. GAAP and IFRS.

1/25/2016
When: 01/25/2016
9:30 AM until 5:45 PM
Where: Webcast
Presenter: Marty Van Wagoner, CPA


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Registration Fees
Members $249
Non-Members $345

CPE: 8 hours
Level: Basic
Vendor: AICPA
Category: A&A
Prerequisite: None
Advanced prep: None

Who should attend: Senior staff in public accounting who assist clients with income tax calculations and disclosures

Yellow Book: No

Understand the rules of ASC 740, Income Taxes, and how these rules establish guidelines for accounting for income taxes, including income tax expense, classification of deferred tax accounts, and related disclosures. Case studies give you a practical look at how to account for different deferred tax scenarios. You will also receive a comparison of the accounting for income taxes under both U.S. GAAP and IFRS.

Objectives

When you complete this course you will be able to:

  • Apply the principles of ASC 740 to their own or to clients' scenarios.
  • Demonstrate an understanding of how to calculate income tax expense and deferred tax liabilities and assets.
  • Identify steps necessary to calculate the valuation allowance.
  • Identify components of proper documentation of deferred income taxes in the workpapers, as well as required disclosures within the financial statements.
Topics
  • Theoretical concepts of ASC 740
  • Identifying and measuring temporary differences
  • Identifying tax differences and a four-column worksheet
  • Tax benefits for carrybacks and carryforwards
  • Accounting for uncertainty in income taxes
  • Reporting and disclosure under ASC 740
  • ASC 740-20 intraperiod tax allocation
  • Case studies and examples illustrating theory and concepts


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