Accounting for Income Taxes (ASC 740): Overview and Special Issues
10/31/2025 12:00 AM - 12:00 AM (CT)
Publisher
2 to 3 years of tax or accounting experience
Description
This course will be an overview of:
* Preparing a tax provision
* Identifying temporary and permanent differences
* Calculating deferred tax asset (DTA) and deferred tax liability (DTL)
* Assessing valuation allowance
* Intercompany transactions
* Net operating losses
* Tax credit carryforwards
* Uncertain tax positions
* Consolidated provision
* Presentation and disclosure
* Provision to return adjustment
* Preparing a tax provision
* Identifying temporary and permanent differences
* Calculating deferred tax asset (DTA) and deferred tax liability (DTL)
* Assessing valuation allowance
* Intercompany transactions
* Net operating losses
* Tax credit carryforwards
* Uncertain tax positions
* Consolidated provision
* Presentation and disclosure
* Provision to return adjustment