Audit Staff Essentials - Experienced In-Charge or Senior: Auditing Deferred Income Taxes
Available for 1 year after purchase date
**OnDemand**
1.5 Credits
Member Price $115.00
Non-Member Price $145.00
Overview
Auditing deferred income taxes is explained for experienced in charge and senior auditors.
Highlights
Key Topics
- FASB ASC 740
- Tax and financial accounting differences
- Measurement of deferred tax assets and liabilities
- Auditing considerations
Prerequisites
2-3 years of audit experience
Designed For
Who Will Benefit
In charge and experienced audit staff with more than two to three years of audit experience
Objectives
Learning Outcomes
- Identify the objectives and scope of FASB Accounting Standards Codification (ASC) 740, Income Taxes.
- Determine key considerations regarding temporary differences between the tax basis of an asset or liability and the reported amount.
- Apply the requirements for measuring deferred tax assets and liabilities under FASB ASC 740.
- Identify the auditing considerations regarding FASB ASC 740.
Non-Member Price $145.00
Member Price $115.00