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FASB ASC 740-20: Intraperiod Tax Allocation

Provider: AICPA

Length: 50 minutes

Taxes 1 CPE Credits Intermediate QAS self study
Intraperiod tax allocation is the calculation of deferred tax assets (DTAs) and deferred tax liabilities (DTLs) that span more than one accounting period. This focused look at intraperiod tax allocations explores the four areas of the financial statements where income tax expense or benefits should be allocated.

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