Surgent's Mastering Accounting for Income Taxes (AIT4)
Description
Since its inception nearly 25 years ago, many have continued to struggle with applying the current model for accounting for income taxes, ASC 740. But this doesn't have to be you. This course will provide you with the basic knowledge necessary to understand the complexities of this challenging topic. Through discussions and use of exercises, this course will analyze the authoritative literature to provide a thorough understanding of such topics as deferred taxes, income tax expense, uncertain tax positions and other classification and disclosure requirements. We'll also explore the changes on the horizon to accounting for income taxes, related to both the recognition of income tax expense as well as financial statement disclosures related to income taxes.