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