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Advanced Income Tax Accounting - Tax Staff Essentials
CPE Self-study

Advanced Income Tax Accounting - Tax Staff Essentials

Offers guidance on how to address complex rules governing income tax accounting.

$179 - $249
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting

Level

Advanced

CPE Credits

11.5

Author(s)

Bobby J. Carmichael

Availability

Learning Outcomes
  • Apply the complex rules of FASB ASC 740 to new and challenging situations.
  • Identify the similarities and differences between U.S. GAAP and IFRS with deferred tax implications.
  • Apply FASB ASC 740 to state and local income tax complexities.
  • Determine the applicable tax rate for complex situations.
  • Schedule temporary differences in various complex situations.
  • Apply FASB ASC 740 to FASB ASC 805 and 810 and to non-controlling interests in consolidated financial statements.
  • Apply intraperiod tax allocation with a five-step approach for more complex situations.
  • Apply FASB ASC 740 to stock-based compensation issues.
  • Compute the valuation allowance considering items that reduce the need for an allowance.
Key Topics
  • FASB ASC 740
  • Comparison of FASB ASC 740 to IAS 12
  • Intra-period tax allocation
  • Business combinations
  • Stock based compensation
Product Details

Save when you buy the complete Tax Staff Essentials, Level 4 online bundle.

Understand the increasingly complex rules governing income tax accounting with active scenarios and practical exercises that guide you on how to address these rules.

Learn specifics you can use to apply FASB ASC 740, and learn about the impact IFRS has had on accounting for income taxes as well as dealing with other accounting standards in conjunction with FASB ASC 740.

Learn intra-entity transfer of assets other than inventory; classification of deferred taxes; and improvements to employee share-based payment accounting — all updated for ASUs issued in 2019 and the Tax Cuts and Jobs Act of 2017.

Who Will Benefit
  • Tax directors and tax professionals who review income tax provisions.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$249.00
Online
$249.00
AICPA Members
Online
$199.00
Online
$199.00
Tax Section Members
Online
$179.00
Online
$179.00

Looking for group pricing?

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Credit Info
CPE Credits
Online
11.5
Online
11.5
NASBA Field of Study
Accounting
Level
Advanced
Prerequisites
Experience in financial reporting and basic knowledge of FASB ASC 740
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Instructors
Bobby J. Carmichael
CPA, Ed.D
Dr. Carmichael is a certified public accountant in Florida. In addition, he has conducted continuing professional education seminars on a wide variety of taxation and financial accounting in 40 states during his career. Dr. Carmichael is a Professor Emeritus of Accounting at Texas A & M University where he taught all areas of financial accounting (principles, intermediate, and advanced), individual and advanced income taxation, cost (managerial) accounting, and microcomputer applications in accounting. He has articles that have been published on both financial accounting and taxation topics. He authored a manual for a certified public accounting examination review in taxation for many years and has also authored several continuing professional education manuals in taxation and income tax accounting. His current manuals for the AICPA are an intermediate and advanced course on accounting for income taxes.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Advanced Income Tax Accounting - Tax Staff Essentials
Select from the following options:
Online
$249.00
Online
$249.00
Nonmember Price
$249.00
Price excluding sales tax
$249.00
Do you have an AICPA membership? 
Log in to apply your member discount.
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