Accounting for Income Taxes – A Timely Refresher and Update
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Category balanced scorecard, balanced scorecard accounting
Deadline: May 01, 2018 | Date: May 01, 2018
Venue/Country: Colorado, U.S.A
Updated: 2018-04-10 15:50:08 (GMT+9)
Call For Papers - CFP
OVERVIEW• The balance sheet approach to accounting for income taxes• The handling (from creation to write-off) of deferred tax assets and deferred tax liabilities• Need for a valuation account in certain circumstances• Specific examples of differences – temporary and permanent• Special topics such as accounting for net operating losses, multiple tax rates etc.• AMTWHY SHOULD YOU ATTENDAttendees will take away valuable information such as: • Knowledge of the balance sheet approach for accounting for income taxes.• A historical accounting for why the profession changed from an income statement approach to the balance sheet approach.• A complete understanding of what are deferred tax assets and deferred tax liabilities.• A grasp of the difference between temporary differences and permanent differences. • Circumstances that require use of a valuation account. AREAS COVERED• Accounting for current provision• Accounting for deferred provision • Temporary difference and how they “turn around” or reverse• Permanent difference and how they are ignored for deferred tax purposes• Net operating losses – carry backs, carry forwards• Tax rate considerations• Future rates/revisions of future rates• Special issues• Multiple temporary differences• Multiple tax rates• AMT• Intra-period tax allocationLEARNING OBJECTIVES• The historical problems associated with accounting for income taxes.• How the balance sheet approach dramatically changed income tax accounting.• The fundamentals surrounding the accounting for income taxes. • Future activities and their impact on deferred tax assets and/or liabilities.• The different handling of temporary differences and permanent differences. • The creation of deferred tax balance sheet accounts.• Need for a valuation account when it is more likely than not that the net deferred tax asset will not be realized in full.• Basic provisions of SFAS 109 (ASC 740-10).WHO WILL BENEFIT• Tax accountants • Auditors – internal • Auditors – external • Senior management • CPAs – External • Financial statement preparers• Financial statement reviewers• Controllers’ personnel• Directors• Audit committee members• Treasury personnelFor more detail please click on this below link:https://bit.ly/2qkdCcyEmail: supporttrainingdoyens.comToll Free: +1-888-300-8494Tel: +1-720-996-1616Fax: +1-888-909-1882
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