Accounting for Income Taxes (ASC 740): Overview and Special Issues
Provider: Becker Professional Education
Length: 124
Accounting
2 CPE Credits
Intermediate
QAS self study
This course will be an overview of:
- Preparing a tax provision
- Identifying temporary and permanent differences
- Calculating deferred tax asset (DTA) and deferred tax liability (DTL)
- Assessing valuation allowance
- Intercompany transactions
- Net operating losses
- Tax credit carryforwards
- Uncertain tax positions
- Consolidated provision
- Presentation and disclosure
- Provision to return adjustment