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Accounting for Income Taxes and Related Disclosures (AA-AITRD) (1516-251)

Dispositions and scape of FASB ASC 740, Accounting for Income Taxes and ASC 740-10-25, Accounting for Uncertainty in Income Taxes. Temporary and permanent differences, diferred tax assets and liabilities, current and differed income tax expenses, balance sheet classification, income statement presentation and required disclosures.

Objectives:

Upon completion of this course participants will be able to:
   1. Perform the required adjustments regarding income taxes.
   2. Explain the presentation methods.
   3. Prepare required disclosures.
   4. Determine the impact of ASC 740-10-25 (former FIN 48).


Instructional Delivery Method: Group Live

CPE Credits: 4

P.R. Field of Study: Accounting & Auditing

Pre-requisite: One year experience in accounting or auditing

Advance Preparation: None

Level: Intermediate

Date: December 11, 2015

Registration: 12:30pm - 1:15pm                Seminar: 1:15pm – 5:15pm

Instructor: María Morales Hernández, CPA, CGMA

 

Place: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey

Cost: CPA & Foundation Members $54                 Others $70

Additional Charges: Registration and payments received the same day of the course are subject to an additional charge, $8pp

General Information

Materials: This course will be paperless and the materials will be distributed electronically. Once you enroll in the course you can access and download them through “Mi Perfil”, on the Colegio’s website, within the 12 working hours prior to the start of the course, until midnight of the course’s date. Electronic devices may be brought to the classroom to access the downloaded materials.

Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil". On our website "Home" page you will find detailed instructions for completing the form.

Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control. We reserve the right to refuse admission. Space is limited. Registration is subject to the available slots. The tuition price for CPA applies to those whose membership fee is up to date at the time of registration.

 


For registration, click here.

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Colegio de Contadores Públicos Autorizados de Puerto Rico
Edif. Capital Center Torre Sur, 239 Ave. Arterial Hostos, Ste. 1401, San Juan PR 00918