Understand FASB ASC 740, Income Taxes, and how these rules establish guidelines for accounting for income taxes.
NASBA Field of Study
Bobby J. Carmichael
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A complicated accounting model, FASB ASC 740, Income Taxes, has been around for a while. But its rules are becoming more challenging as businesses become more complex.
Updated for tax reform, this self-study course will assist you in understanding FASB ASC 740 and how these rules establish guidelines for accounting for income taxes, including income tax expense, classification of deferred tax accounts, and related disclosures.
In addition to receiving practical case studies to give you a look at how to account for different deferred tax scenarios, this course will also provide you with a comparison of the accounting for income taxes under both U.S. GAAP and IFRS.
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