Surgent's Mastering Accounting for Income Taxes (AIT4)

Course Details

Date

Self-Study

Location

Online

Field of Study

Accounting & Audit

CPE Credit

4 hours CPE credit

Level of Knowledge

Intermediate

Vendor

Surgent McCoy CPE, LLC

Prerequisites

Experience in financial accounting and reporting

Description

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.

Highlights

  • The sources of deferred tax assets and liabilities
  • Calculating the deferred tax asset or liability
  • Reporting income-tax expense and balance sheet items
  • Accounting for the impact of the TCJA and other changes in tax law and rates
  • Defining, analyzing, and reporting uncertain tax positions 
  • Classification of deferred tax assets and liabilities
  • Disclosure requirements
  • Recent and proposed changes to the accounting and disclosure requirements for income taxes




Designed For

Practicin

Course Pricing

WYOCPA Member Fee

Applicable if you are a WYOCPA member in good standing.

$89.00
Non-Member Fee

Applicable if you are not a WYOCPA member.

$89.00
Your Price $89.00

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