Income Tax Accounting: Book vs. Tax, Provisions, and SALT - Tax Staff Essentials
Valid for one year from purchase date
Self-study - On-Demand
4 CPE (4 technical)
Course code: 26SI-0180
View pricing
If your organization is exempt
from sales tax, call us at 952-831-2707 to complete your purchase.
Add to cart
This bite-sized course, an excerpt of Income Tax Accounting - Tax Staff Essentials, guides you through essential concepts that underpin income tax accounting.
Through examples and scenarios, the course will help you stay current on the complicated income tax accounting matters relevant to your clients.
As with most areas of accounting, standards govern accounting for income taxes. In this course, you'll get a survey of the FASB ASC 740's most important topics, including:
-Book versus tax differences
-Current and deferred income tax provisions
-State and local income taxes
Major subjects
-
Scope of FASB ASC 740.
-
Deferred tax assets and liabilities.
-
Permanent and temporary differences.
-
State and local tax accounting.
Learning objectives
-
Recall the objectives and key terms of FASB ASC 740, Income Taxes.
-
Identify the entities and tax types that fall within and outside the scope of FASB ASC 740.
-
Distinguish between permanent and temporary book-tax differences.
-
Identify the basic model for recognition and measurement of deferred taxes.
-
Identify the steps involved in the tax provision calculation for SALT jurisdictions.
Who should take this program?
- Tax staff and seniors, audit staff and seniors and corporate accountants.
Pricing
|
Standard Member Fee |
$125.00
|
 Standard Nonmember Fee |
$149.00
|
MNCPA members save $24.00. Become a member.
Our records indicate
you are a
nonmember.
If you register, you will be charged
$149.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
