Mastering Accounting for Income Taxes (ASC 740)

Learning objectives

After completing this course, the learner should be able to:

  • Define Interperiod Tax Allocation
  • Define Permanent and Temporary differences and apply the proper tax determination procedures
  • Apply the proper accounting for income taxes with regard to operating losses
  • Apply the rules for Subsidiary Undistributed Earnings
  • Name the required disclosures for income tax reporting
  • Apply the guidance for uncertain tax provisions
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Heather Luttrell headshot

Instructor bio

Heather is a CPA in the states of Tennessee and Georgia with 17 years of experience in corporate income tax. She began her career with PwC in Atlanta, where she practiced income tax accounting and compliance for clients in a variety of industries and served as an instructor for national ASC 740 associate series training. Heather has served as the tax director for public companies, including Regal Entertainment Group and, most recently, Scripps Networks Interactive. She holds a bachelor’s degree in business administration and a master’s degree of accountancy from the University of Tennessee.

timothy gearty

Instructor bio

Tim Gearty is the National Director and Editor-in-Chief for the world’s largest CPA training program, Becker CPA Review. In addition to his editorial leadership, Tim is also Becker's National Lead Instructor, whose taped lectures are seen in over 325 locations throughout the world. Tim is a nationally recognized expert and speaker on a variety of accounting and tax topics, and has appeared as keynote speaker for several Fortune 100 companies as well as many national associations. He has frequently been called upon over the past twenty years to present accounting and tax topics to large groups, organizations, and corporations, accounting firms and in legal proceedings. Tim is a partner in Gearty & McIntyre, LLP, CPA, a firm which has developed a reputation as a specialist in business advisory services, litigation support and forensic accounting. He is a member of the American Institute of Certified Public Accountants and the New Jersey Society of Public Accountants as well as a trustee of that organization. He holds a BS in Accounting from Fairleigh Dickinson University, and both a MBA in Finance and Law Degree (JD) from Seton Hall University. Tim is a member of the New Jersey and American Bar Associations.

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:

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

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