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ADDRESS: 901 Dulaney Valley Road, Suite 800
Towson, MD 21204
PHONE: 888-481-3500
FOLLOW BLI:
Deferred Income Taxes and FIN 48COURSE ID: DITFIN48
DESCRIPTION

Deferred income taxes and FIN 48 are 2 GAAP areas that not only users of the financial statements have troubles understanding, but even CPAs and accountants responsible for financial statement preparation. We will try to make sense of these critical issues.

DESIGNED FOR: CPAs and accountants in public and industry responsible for financial statement preparationFIELD OF STUDY: AccountingLEVEL: BasicPREREQUISITES: NoneCOURSE PRODUCER: Business Learning InstituteCREDITS: 4.0OBJECTIVES:
  • Participants will be able to understand and apply SFAS No. 109 and FIN 48 when preparing financial statements
HIGHLIGHTS:

Learn the concept of deferred taxes * Understand the difference between temporary and permanent differences and their impact on the financial statement * Go into detail and describe many instances that results in deferred taxes * Discuss financial statement presentation of deferred income taxes * Discuss an overview of FIN 48 with a particular emphasis on small and medium sized entities * Discuss the provisions of FIN 48 including the definition of an uncertain position and when it becomes a concern to the accountant * Discuss the disclosure and accrual provisions of FIN 48 for C corporations * Understand that FIN 48 may also impact S corporations and partnerships * Learn the financial statement disclosure requirements of FIN 48

INSTRUCTOR
-TBD-
Download the 2016 Business Learning Institute Course Catalog DOWNLOAD PDF
Business Learning Institute - Course Catalog
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