Sign for Notice Everyday    Sign Up| Sign In| Link|

Our Sponsors

  • ESTA - Electronic System for Travel Authorization
Receive Latest News

Share Us

Accounting for Income Taxes – A Timely Refresher and Update

View: 90

Website | Edit Freely

Category finance training, financial compliance, purpose of balanced scorecard

Deadline: March 07, 2018 | Date: March 07, 2018

Venue/Country: CO, U.S.A

Updated: 2018-02-05 18:35:42 (GMT+9)

Call For Papers - CFP


• The balance sheet approach to accounting for income taxes

• The handling (from creation to write-off) of deferred tax assets and deferred tax liabilities

• Need for a valuation account in certain circumstances

• Specific examples of differences – temporary and permanent

• Special topics such as accounting for net operating losses, multiple tax rates etc.



Attendees will take away valuable information such as:

• Knowledge of the balance sheet approach for accounting for income taxes.

• A historical accounting for why the profession changed from an income statement approach to the balance sheet approach.

• A complete understanding of what are deferred tax assets and deferred tax liabilities.

• A grasp of the difference between temporary differences and permanent differences.

• Circumstances that require use of a valuation account.


• Accounting for current provision

• Accounting for deferred provision

• Temporary difference and how they “turn around” or reverse

• Permanent difference and how they are ignored for deferred tax purposes

• Net operating losses – carry backs, carry forwards

• Tax rate considerations

• Future rates/revisions of future rates

• Special issues

• Multiple temporary differences

• Multiple tax rates


• Intra-period tax allocation


• The historical problems associated with accounting for income taxes.

• How the balance sheet approach dramatically changed income tax accounting.

• The fundamentals surrounding the accounting for income taxes.

• Future activities and their impact on deferred tax assets and/or liabilities.

• The different handling of temporary differences and permanent differences.

• The creation of deferred tax balance sheet accounts.

• Need for a valuation account when it is more likely than not that the net deferred tax asset will not be realized in full.

• Basic provisions of SFAS 109 (ASC 740-10).


• Tax accountants

• Auditors – internal

• Auditors – external

• Senior management

• CPAs – External

• Financial statement preparers

• Financial statement reviewers

• Controllers’ personnel

• Directors

• Audit committee members

• Treasury personnel

For more detail please click on this below link:


Toll Free: +1-888-300-8494

Tel: +1-720-996-1616

Fax: +1-888-909-1882

Keywords: Accepted papers list. Acceptance Rate. EI Compendex. Engineering Index. ISTP index. ISI index. Impact Factor.
Disclaimer: ourGlocal is an open academical resource system, which anyone can edit or update. Usually, journal information updated by us, journal managers or others. So the information is old or wrong now. Specially, impact factor is changing every year. Even it was correct when updated, it may have been changed now. So please go to Thomson Reuters to confirm latest value about Journal impact factor.