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This Course is based on the electronic .pdf file(s)
Accounting For Income Taxes
by:
Delta CPE
(2014
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Field of Study: |
Accounting
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CPE Credit: |
4
Hours
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Level: |
Basic to Intermediate
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Prereqs: |
Basic Accounting
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State Exceptions: |
None
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How
do I register for an Apex CPE course?
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Your
Price: |
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Exam Only
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$50.00
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There is no book for this course. The course is based on an electronic .pdf file which you can download now.
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*Courses must be completed for CPE credit within one year of the date of
purchase.
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What
is Apex CPE's refund policy?
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Course
Description: |
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Corporations must file income tax return following the guidelines developed by the IRS. Since GAAP and tax regulations differ in a number of ways, so frequently do pretax financial income and taxable income. In consequence, the amount that a company reports as tax expense will differ from the amount of taxes payable to the IRS. This course covers the basic guidelines that companies must follow in reporting income taxes and the disclosure requirement associated with deferred taxes, reviewing some of the concepts and items discussed in ASC 740, Income Taxes.
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Course
Topics: |
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Temporary Differences
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Permanent Differences
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Intraperiod Tax Allocation
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Multiple Tax Jurisdictions
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Business Combinations
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Convertible Debt
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Quasi-Reorganization
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Indefinite Reversal
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Dividends on Restricted Stock and Options
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Employee Stock Ownership Plans (ESOPs)
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What
is Apex CPE's complaint resolution policy?
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