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Event Details

Event Registration - Webinar (AICPA): Accounting for Deferred Income Taxes

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Start Date:
Tuesday, November 14, 2017
End Date:
Tuesday, November 14, 2017
Notes: This webcast is produced by the AICPA. You will receive login instructions for your webinar at least two business days prior to the program date. Please note that these instructions will be sent by the Colorado Society of CPAs. However, your CPE certificate will be sent from the AICPA upon completion of the webcast.
Overview:Understand the rules of ASC 740, Income Taxes, and how these rules establish guidelines for accounting for income taxes, including income tax expense, classification of deferred tax accounts, and related disclosures. Case studies give you a practical look at how to account for different deferred tax scenarios. You will also receive a comparison of the accounting for income taxes under both U.S. GAAP and IFRS.
Objective:When you complete this course you will be able to: • Recall the principles of ASC 740. • Recall how to calculate income tax expense and deferred tax assets and liabilities. • Identify steps necessary to determine if a valuation allowance is needed. • Identify components of proper documentation of deferred income taxes in the workpapers, as well as required disclosures within the financial statements. TOPICS DISCUSSED • Theoretical concepts of ASC 740 • Identifying and measuring temporary differences • Identifying tax differences and a four-column worksheet • Tax benefits for carrybacks and carryforwards • Accounting for uncertainty in income taxes • Reporting and disclosure under ASC 740 • ASC 740-20 intraperiod tax allocation • Case studies and examples illustrating theory and concept
Designed For:Staff and senior associates in public accounting who assist clients with income tax calculations
Prerequisites:None
Advance Preparation:None
Vendor:AICPA
Level:Basic
Member/Nonmember Fees:249 / 319
CPE:Accounting 8 hour(s)
Yellow Book Credit:N
Marty D. Van Wagoner
Marty D. Van Wagoner, CPA

Address:
Webinar
Cancel/Transfer Policy

Cancellation or transfer requests made six(6) business days or more prior to the program, no fee assessed.

Cancellation or transfer requests made two(2) to five(5) business days prior to the program, $25 fee assessed.

Cancellation or transfer requests made one business day prior to the program, $50 fee assessed.

Day of program or no notice of cancellation, 100 percent course fee assessed.

If you transfer from an in-person class course to a webcast, the above policies apply.

Remember, the COCPA reserves the right to cancel a course seven days prior to the program date. Please keep this cancellation policy in mind when making your travel plans and airline reservations. The COCPA will not be liable for flight cancellation penalties due to our cancellation.

To cancel or transfer a course, please contact the Member Services department at 303-773-2877 or 800-523-9082.

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