Deferred Income Taxes Webinar

Dec 12
11:30 - 3:00 p.m.

Online

4-A&A
CPE Credits

  • Develop a practical approach for the application of the basic elements of income tax accounting under FASB codification 740.
  • We will dispel the myths surrounding deferred income taxes, and provide useful approaches and numerous computations.
  • Identify basic recurring transactions that result in book-tax differences for private companies, and how to accumulate the needed information to simplify the computations.
  • Recognize tax positions taken in tax returns and how those positions are to be evaluated for purposes of accruing the related tax benefits in the financial statements.

Highlights
  • Sample Schedule M calculations
  • Sample work papers for deferred tax computations
  • Comprehensive two year example and computations
  • Review and analysis of recurring temporary differences
  • Identification of the sources to compute “cumulative temporary differences”
  • Sample workpapers for analysis of tax positions

Registration

PICPA Member: $129
Nonmember: $179

More Information

Course No. 4183466B

Level: Basic

Prerequisites:

None.

Notes

This webinar is hosted by PICPA's partner, The California Society of CPAs. After registering, you will receive an email from the California Society with the log-in information.

Speaker(s)

Eugene Ristaino