Understand the rules of ASC 740, Income Taxes, and how these rules
establish guidelines for accounting for income taxes, including income
tax expense, classification of deferred tax accounts, and related
disclosures. Case studies give you a practical look at how to account
for different deferred tax scenarios. You will also receive a comparison
of the accounting for income taxes under both U.S. GAAP and IFRS. Topics
Discussed: Theoretical concepts of ASC 740 Identifying and measuring
temporary differences Identifying tax differences and a four-column
worksheet Tax benefits for carrybacks and carryforwards Accounting for
uncertainty in income taxes Reporting and disclosure under ASC 740 ASC
740-20 intraperiod tax allocation Case studies and examples
illustrating theory and concepts