Financial and Tax Accounting for S Corporations Webinar

CPE

When
April 3
10:00 a.m. - 2:00 p.m.

CPE Credits
4-A&A

Details

 Pricing

PICPA Member: $129 | Nonmember: $179


 More Information

Course No.
TFTSC4-040318
Level
Intermediate
Prerequisites
None

Description

Provide an understanding of the financial accounting aspects of S corporations

Explore the common differences between financial accounting and tax accounting for S corporations.

Highlights

  • Review of the Accounting Standards Codification and its relationship to financial accounting for S corporations.
  • Review of OCBOA and its relationship to financial accounting for S corporations.
  • Review of the new AICPA "small" GAAP rules.
  • The impact of the entity's tax status history on its financial accounting.
  • Deferred tax accounting for S corporations.
  • Required S status financial accounting disclosures.
  • Financial accounting impact of the C to S election and the S to C election.
  • The relationship of financial accounting and the Form 1120S.
  • Financial and tax accounting for S corporation shareholder equity account.
  • Financial vs. tax accounting for loans to and from S corporations and their shareholders.
  • Financial accounting vs. tax accounting for S corporation investments in other entities.


Speaker(s)