Mobile Edition

Accounting for Deferred Income Taxes (AIADIT10)

Date:Friday, January 12, 2018
Time:9:00 AM - 5:00 PM
(Registration at 8:30 AM)
Facility:Webcast or Webinar, Online
CPE Credit:8.0 Accounting and Auditing
Course Level:Basic
Early Bird Price:$249.00 FICPA Members, $319.00 Non-Members


Understand the rules of 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. Case studies give you a practical look at how to account for different deferred tax scenarios. You will also receive a comparison of the accounting for income taxes under both U.S. GAAP and IFRS.


When you complete this webcast you will be able to:

Recall the principles of ASC 740.

 Recall how to calculate income tax expense and deferred tax assets and liabilities.

Identify steps necessary to determine if a valuation allowance is needed.

 Identify components of proper documentation of deferred income taxes in the workpapers, as well as required disclosures within the financial statements. TOPICS DISCUSSED

Theoretical concepts of ASC 740

Identifying and measuring temporary differences

Identifying tax differences and a four-column worksheet

Tax benefits for carrybacks and carryforwards

Accounting for uncertainty in income taxes

Reporting and disclosure under ASC 740

ASC 740-20 intraperiod tax allocation

Case studies and examples illustrating theory and concept

Who Should Attend:
Staff and senior associates in public accounting who assist clients with income tax calculations


If listed below, select the appropriate sessions or options to continue with your purchase.

Registration Status: CLOSED - Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.