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Understand the rules of ASC 740 (formerly known as SFAS 109 and FIN 48) and how these rules establish guidelines for income tax accounting, including the statement of financial position, classification of deferred tax accounts, and 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.
When you complete this course you will be able to:
Field of Study: Accounting
Important Information on Your CPE Credit