Date/Time
4/12/2027
8:00 AM - 11:30 AM Central
8:00 AM - 11:30 AM Central
Course Registration
Credits
4 Credits
Event Type(s)
Webinars
Event Description
Mastering income taxes remains one of the more difficult financial statement line items for accountants and auditors alike. When the PCAOB required critical audit matters to be reported in 2019, the most common topic for S&P 500 firms was taxes. But this difficulty does not have to extend to you. This course will provide you with the basic knowledge necessary to understand the complexities of this challenging topic. Through discussions and the 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 will also explore some specialized areas of income tax accounting, such as intraperiod allocations of income tax expense, global minimum tax developments, and the financial reporting impact of the One Big Beautiful Bill Act (OBBBA) signed into law in July 2025, and review finalized and emerging updates to ASC 740, including expanded disclosure requirements under ASU 2023-09.
In summary, this course is the place to be to enhance your accounting for income taxes IQ.
Objectives:
- Identify and calculate the deferred tax asset or liability for an entity
- Determine when and how to report uncertain tax positions
- Calculate and report the components of income tax expense
- Develop appropriate income tax disclosures
- Comprehend recent and proposed changes to accounting guidance for income taxes
Presenters:
Jason Carney, CPA, PMP, CISA
Field of Study:
Accounting (Governmental) (2), Auditing (2)
Major Topics:
- The sources of deferred tax assets and liabilities
- Calculating the deferred tax asset or liability
- Reporting income-tax expense and balance sheet items
- Defining, analyzing, and reporting uncertain tax positions
- Classification of deferred tax assets and liabilities
- Disclosure requirements
- Finalized and proposed changes to ASC 740, including ASU 2023-09, CAMT, and global tax transparency initiatives
Location
Webinar
Outlook/vCalendar/Google
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