Accounting for Income Taxes (ASC 740): Overview and Special Issues

$29.00

This course will be an overview of:

  • Preparing a tax provision
  • Identifying temporary and permanent differences
  • Calculating DTA and DTL
  • Assessing valuation allowance
  • Intercompany transactions
  • Net operating losses
  • Tax credit carryforwards
  • Uncertain tax positions
  • Consolidated provision
  • Presentation and disclosure
  • Provision to return adjustment

Accounting for Income Taxes (ASC 740): Overview and Special Issues

$29.00

This course will be an overview of:

  • Preparing a tax provision
  • Identifying temporary and permanent differences
  • Calculating DTA and DTL
  • Assessing valuation allowance
  • Intercompany transactions
  • Net operating losses
  • Tax credit carryforwards
  • Uncertain tax positions
  • Consolidated provision
  • Presentation and disclosure
  • Provision to return adjustment

National Registry of CPE Sponsors

A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823