Case Studies for ASC 740 (SFAS No. 109 and FIN 48) This course contains
the framework of the rules of ASC 740: (SFAS 109 and FIN 48) and how
these are manifested in accounting for income taxes, including the
statement of financial position classification of deferred tax accounts
and disclosures. The course includes case studies of actual scenarios.
In addition, participants will receive a comparison of the accounting
for income taxes under both U.S. GAAP and IFRS. Topics Discussed
Effective Income Tax Rate Intraperiod Tax Allocation Uncertain Tax
Positions Schedule of Temporary Differences by Period Valuation
Allowance Business Combinations and the Impact on Income Taxes
Income Tax Footnote Disclosures