An all-new U.S. international taxation basics course to introduce you to, or refresh you on, essential topics and concepts in this tax subspecialty.
Learning Objectives
- Learning Outcomes
- Recall the objectives and key terms of FASB ASC 740, *Income Taxes*.
- Identify the entities and tax types that fall within and outside the scope of FASB ASC 740.
- Distinguish between permanent and temporary book-tax differences.
- Identify the basic model for recognition and measurement of deferred taxes.
- Identify the steps involved in the tax provision calculation for SALT jurisdictions.
- Recognize the financial statement effects of uncertain tax positions.
- Recognize how to determine the valuation allowance.
- Identify the components of income tax expense from continuing operations.
