A Closer Look at ASC 740: Accounting for income taxes
Participants will learn the provisions of accounting standards of ASC 740 (formerly FAS 109), Accounting for Income Taxes, including comprehensive examples that illustrate the treatment of common items that may lead to the application of specialized provisions of ASC 740. Learn how to avoid common pitfalls and create a process for recognizing and measuring income taxes in various circumstances.
- Learning Objective: Objectives and principles of ASC 740
- Prerequisites: Basic understanding of financial accounting and federal income tax
- Program Level: Intermediate
- Program content: Permanent differences, accounting for income taxes for consolidated taxpayers, recognition measurement, tax rates, state and local tax, international tax, accounting for uncertainty in income taxes (formerly FIN 48)
- Advanced preparation: None
- Instructional Delivery Method: Live presentation lecture
CPE Credits: 8 hours
Dates and Locations:
November 15, 2011 – Hotel Boulderado, Boulder, Colorado
November 17, 2011 – University of Denver, Denver, Colorado
