ASC 740: Accounting for Income Taxes
Description
When we survey CPAs and ask them what accounting topics they fear, accounting for income taxes is always one of the top responses! If you think the same, then this collection of accounting for income taxes CPE courses is for you! This collection of three eLearning courses (eligible for 4.5 CPE credits) provides you with an in-depth understanding of the accounting for income taxes in accordance with ASC 740 Accounting for Incomes Taxes.
In the first online course, you receive an overview of ASC 740 Accounting for Income Taxes and explore the income tax provision with a focus on current taxes. Topics covered in this course include:
- Introduction to income taxes
- Overview of the income tax provision
- Exceptions to deferred tax recognition
- Income tax disclosures
Next, we dive into deferred tax assets and liabilities and the associated valuation allowance in the second course in this collection of accounting for income tax CPE courses. Topics covered include:
- Advanced income tax issues
- Identifying temporary differences
- Categorization of temporary differences
- Determining the appropriate tax rate
- Calculating and recording deferred taxes
- Valuation allowances
In the final online course, you learn how to account for uncertain tax positions under ASC 740. Topics included in this course include:
- Overview of accounting for uncertainty in income taxes
- Evaluating uncertain tax positions
- Other considerations
- Final case study: Applying the guidance
Accounting for income taxes under ASC 740 is one of the more complicated areas of U.S. GAAP. But with this collection of accounting for income taxes CPE courses, it doesn't have to be so scary! Start your accounting for income taxes training today. Purchase these courses as a collection and save! Interested in group discounts for your team? Contact us today!
Additional Information
Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
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Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
Original price was: $540.$379Current price is: $379.