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Accounting for Deferred Income Taxes & Uncertain Tax Positions (ASC 740/SFAS 109 & FIN 48) 

On Demand

Join the many tax and accounting professionals who understand the very real need to become increasingly familiar with the significant and complicated provisions of ASC 740 (SFAS 109), Accounting for Deferred Income Taxes, as well as the way ASC 740 (FIN 48), Accounting for Uncertain Tax Positions, provides additional accounting and financial reporting challenges.

Learning Objectives:
Gain the foundational knowledge and critical strategies that will allow you to successfully address intraperiod and interperiod tax allocation and the other relevant issues surrounding Accounting for Deferred Income Taxes & Uncertain Tax Positions. After completing this session you will be able to:

  • Define Interperiod Tax Allocation and define how they are properly accounted
  • Compare and contrast Permanent and Temporary differences
  • Define and apply the proper accounting for Operating losses
  • Define Subsidiary Undistributed Earnings and apply the proper accounting
  • Outline the required disclosures
  • Uncertain tax provisions –
  • Define the effective date
  • Define and apply the Two-Step approach utilized for recognition & measurement
  • Outline the disclosure requirements
  • Access to FAQ's
Delivery Method:
Self-Study

View course demo >>

Program Level:
Basic

Final Examination:
To receive CPE credit, NASBA requires that the final Examination be successfully completed within one year from the date of purchase.

Enroll Now

  • Instructor(s): Timothy F. Gearty, CPA, MBA, JD
  • Format: On Demand
  • Field of Study: Accounting
  • Credits: 2
  • Price: $150.00
  • Prerequisites: None
  • Advanced Preparation: 
  • Course Level: