Accounting for Income Taxes (18-1)

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4.0 Credits

High quality on-demand CPE courses which are available anytime. All our on-demand CPE courses are in compliance with standards issued by the AICPA and NASBA.


After completing this course, you will be able to (1) identify the components of income tax expense or benefit, (2) account for temporary differences that result in future taxable or deductible amounts, (3) differentiate two options available for obtaining the tax benefit of an operating loss, (4) account for deferred tax assets and liabilities and present them in the financial statements, (5) identify the main required disclosures in relation to income taxes, and (6) distinguish between the accounting for taxable and nontaxable business combinations.

Major Topics

Overview and Basic Definitions, Recognition of Income Tax Expense (Benefit) for the Period, Recognition and Measurement of Deferred Tax Assets and Liabilities, Operating Losses, Other Issues, Taxable and Nontaxable Business Combinations


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