A complicated accounting model, FASB ASC 740 has been around for a while. But, the rules are becoming more challenging as businesses become more complex. Updated for Tax Reform, this CPE course will assist you in understanding FASB ASC 740, Income Taxes, and how these rules establish guidelines for accounting for income taxes, including income tax expense, classification of deferred tax accounts, and related disclosures.
In addition to receiving practical case studies to give you a look at how to account for different deferred tax scenarios, this course will also provide you with a comparison of the accounting for income taxes under both U.S. GAAP and IFRS. This course has been updated for impact of Tax Cuts and Jobs Act of 2017.
This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by AICPA.