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Income Tax Accounting - Tax Staff Essentials
CPE Self-study

Income Tax Accounting - Tax Staff Essentials

Understand FASB ASC 740, Income Taxes, and how these rules establish guidelines for accounting for income taxes.

$149 - $209
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting

Level

Intermediate

CPE Credits

10.5

Author(s)

Bobby J. Carmichael

Availability

1 year

Learning Outcomes
  • Recall the principles of FASB ASC 740, Income Taxes.
  • Recall how to calculate income tax expense and deferred tax assets and liabilities.
  • Identify steps necessary to determine the valuation allowance.
  • Identify components of proper documentation of deferred income taxes in the working papers, as well as required disclosures within the financial statements.
Key Topics
  • Principles of FASB ASC 740
  • Income tax expense and deferred tax liabilities and assets
  • Valuation allowances
  • Proper documentation of deferred income taxes in the working papers
  • Required disclosures within the financial statements
Product Details

Save when you buy the complete Tax Staff Essentials, Level 3 online bundle.

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.

Who Will Benefit
  • Tax staff and senior associates in public accounting, controllers, and tax directors
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$209.00
AICPA Members
Online
$169.00
Tax Section Members
Online
$149.00

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
10.5
NASBA Field of Study
Accounting
Level
Intermediate
Prerequisites
None
Access
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.

Income Tax Accounting - Tax Staff Essentials
Select from the following options:
Online
$209.00
Nonmember Price
$209.00
Price excluding sales tax
$209.00
Do you have an AICPA membership? 
Log in to apply your member discount.
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