Income Tax Accounting: Book vs. Tax, Provisions, and SALT - Tax Staff Essentials
Available for 1 year after purchase date
**OnDemand**
4.0 Credits
Member Price $125.00
Non-Member Price $149.00
Overview
A review of core income tax accounting concepts explained through realistic scenarios and examples.
Highlights
Key Topics
- Scope of FASB ASC 740
- Deferred tax assets and liabilities
- Permanent and temporary differences
- State and local tax accounting
Prerequisites
None
Designed For
Who Will Benefit
- Tax staff and seniors
- Audit staff and seniors
- Corporate accountants
Objectives
Learning Outcomes
- Recall the objectives and key terms of FASB ASC 740, Income Taxes.
- Identify the entities and tax types that fall within and outside the scope of FASB ASC 740.
- Distinguish between permanent and temporary book-tax differences.
- Identify the basic model for recognition and measurement of deferred taxes.
- Identify the steps involved in the tax provision calculation for SALT jurisdictions.
Non-Member Price $149.00
Member Price $125.00