Surgent's Master Accounting for Income Taxes Without Overtaxing Your Brain (Self-Study)
Valid for one year from purchase date
Accounting - Technical (4.0)
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Since its inception nearly 25 years ago, many have continued to struggle with applying the current model for accounting for income taxes. But this doesn't have to be you. This course will provide you with the basic knowledge necessary to understand the complexities of this challenging topic. Through discussions and use of exercises, this course will analyze the authoritative literature to provide a thorough understanding of such topics as deferred taxes, income tax expense, uncertain tax positions and other classification and disclosure requirements. We'll also explore the changes on the horizon to accounting for income taxes.
Who should take this program?
Practicing CPAs and their staffs, both in public accounting and business and industry -- controllers, accountants, and other financial accounting personnel involved in financial statement preparation and review
The sources of deferred tax assets and liabilities
Calculating the deferred tax asset or liability
Reporting income-tax expense and balance sheet items
Defining, analyzing, and reporting uncertain tax positions
Classification of deferred tax assets and liabilities
Recent and proposed changes to the accounting and disclosure requirements for income taxes
Identify and calculate the deferred tax asset or liability for an entity
Determine when and how to report uncertain tax positions
Calculate and report the components of income tax expense
Develop appropriate disclosures
Comprehend recent and proposed changes to accounting guidance for income taxes
NASBA ID#: 103212
Experience in financial accounting and reporting