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PRODID://NDCP//413150
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DTSTAMP:20260506T014007
VTIMEZONE:America/Chicago
DTSTART:20260313T130000Z
DTEND:20260313T210000Z
UID:413150
SUMMARY:Financial & Tax Accounting for S Corporations & Partnerships
LOCATION:Webinar
DESCRIPTION:Financial & Tax Accounting for S Corporations & Partnerships\n\n03/13/26 08:00 AM CST\n - 03/13/26 04:00 PM CST\Description:\nThis program compares and contrasts the financial and tax accounting differences of partnerships, LLCs, and S corporations, as well as discuss the tax accounting for these entities.
 This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.Objectives:After attending this presentation you will be able to...
 Distinguish the financial accounting and tax aspect of S corporation and partnerships with special emphasis on accounting for capital accountsInstructor:Steven C. Dilley, CPA, JD, PhDFields of Study:AccountingMajor Topics:The major topics that will be covered in this class include:Review the Accounting Standards Codification, OCBOA/Special Purpose Frameworks, and AICPA financial reporting framework and their application to partnerships, LLCs and S corporationsFinancial accounting issues arising from changes in ownershipFinancial vs. tax accounting for partnership/LLC capital accountsSection 704(b) substantial economic effect rules and their relation to financial accountingThe integration of financial accounting with Forms 1065 and 1120SFinancial accounting basis for ownership interests vs. tax accounting basis for ownership interestsDeferred tax accounting for partnerships/LLCs and S corporationsFinancial accounting for the operations of a partnership/LLCFinancial accounting impact of the C to S election and the S to C electionFinancial and tax accounting for S corporation shareholder equity and partner capital accountsFinancial vs. tax accounting for loans to and from S corporations and their shareholders\Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Financial & Tax Accounting for S Corporations & Partnerships<br /><br />03/13/26 08:00 AM CST - 03/13/26 04:00 PM CST<br />Description:<br />This program compares and contrasts the financial and tax accounting differences of partnerships, LLCs, and S corporations, as well as discuss the tax accounting for these entities.<br />
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This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.<br><br><b>Objectives:</b><br>After attending this presentation you will be able to...<br />
Distinguish the financial accounting and tax aspect of S corporation and partnerships with special emphasis on accounting for capital accounts<br><br><b>Instructor:</b><br>Steven C. Dilley, CPA, JD, PhD<br><br><b>Fields of Study:</b><br>Accounting<br><br><b>Major Topics:</b><br><br><span style="display:inline-block;margin-left:1em;"><p>The major topics that will be covered in this class include:</p><ul><li>Review the Accounting Standards Codification, OCBOA/Special Purpose Frameworks, and AICPA financial reporting framework and their application to partnerships, LLCs and S corporations</li><li>Financial accounting issues arising from changes in ownership</li><li>Financial vs. tax accounting for partnership/LLC capital accounts</li><li>Section 704(b) substantial economic effect rules and their relation to financial accounting</li><li>The integration of financial accounting with Forms 1065 and 1120S</li><li>Financial accounting basis for ownership interests vs. tax accounting basis for ownership interests</li><li>Deferred tax accounting for partnerships/LLCs and S corporations</li><li>Financial accounting for the operations of a partnership/LLC</li><li>Financial accounting impact of the C to S election and the S to C election</li><li>Financial and tax accounting for S corporation shareholder equity and partner capital accounts</li><li>Financial vs. tax accounting for loans to and from S corporations and their shareholders</li></ul></span><br />Location:<br />Webinar<br /><br />,  
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