Comprehensive Coverage

Equip CPAs with essential knowledge of ASC 740 for income tax accounting and reporting.

Expert Guidance

Strengthen financial statement accuracy and compliance with applicable standards.

Real-world Applications

Strengthen financial statement accuracy and compliance with applicable standards.

About the Course

This course introduces CPAs to the fundamental principles of accounting for income taxes under ASC 740. It covers the recognition and measurement of current and deferred income tax assets and liabilities, explains the nature of temporary and permanent differences, and explores the treatment of uncertain tax positions. The course provides essential guidance for understanding how income tax expense is determined and presented in financial statements, with practical examples designed for professionals in both public accounting and corporate finance roles.

Course Curriculum

6 Chapters · 10 Lessons

  1. 1

    Course Introduction

    1. (Included in full purchase)

      Course Syllabus

  2. 2

    Module 1: ASC 740 Fundamentals and Scope

    1. (Included in full purchase)

      ASC 740 Fundamentals and Scope

    2. (Included in full purchase)

      Module 1 Reinforcement and Knowledge Checks

  3. 3

    Module 2: Temporary vs. Permanent Differences

    1. (Included in full purchase)

      Temporary vs. Permanent Differences

    2. (Included in full purchase)

      Module 2 Reinforcement and Knowledge Checks

  4. 4

    Module 3: Measurement and Valuation Allowances

    1. (Included in full purchase)

      Measurement and Valuation Allowances

    2. (Included in full purchase)

      Module 3 Reinforcement and Knowledge Checks

  5. 5

    Module 4: Uncertain Tax Positions and Disclosure Requirements

    1. (Included in full purchase)

      Uncertain Tax Positions and Disclosure Requirements

    2. (Included in full purchase)

      Module 4 Reinforcement and Knowledge Checks

  6. 6

    Final Exam

    1. (Included in full purchase)

      Final Exam

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