Click to DOWNLOAD Spring/Summer Brochure REGISTER FOR CLASSES  COURSES BY DATE CLASSES BY LOCATION   Costa Mesa   Culver City   Pasadena   San Diego   Woodland Hills COURSES BY CATEGORY   Accounting &    Auditing   Ethics (Monthly)   Fraud (Monthly)   Special Knowledge   Tax VENUE DIRECTIONS   Costa Mesa   Culver City   Pasadena   San Diego   Woodland Hills                               FAS 109: Tax Provision Fundamentals and Key Issues Dates & Locations 11/5/09 Irvine Classes meet 9:00am - 5:00pm taught by Chris Nelson Only $220! Lunch is included with 8-hour classes 8 CPE Hours/Overview No Prerequisites No Advance Preparation Intermediate (NASBA: AC, AU, TX) "Great lecturer -- well presented and well prepared!"       - Stanley Eisenberg, CPA - Sr. Partner at Heller, Broida & Eisenberg This class covers the basic understanding of how to calculate the complex FAS 109 income tax provision. The instructor utilizes the “triangle theory of accounting for income taxes.” This method balances the complicated equations in one complete calculation. This balancing effect is easy to apply and remember. You may have taken a FAS 109 class before, but would like a stronger grasp of the subject. This method enables easy understanding. If you have to calculate an income tax provision for your company, for your client, or audit calculations prepared by others, this class will give you a solid foundation that can be applied to more complicated situations. Now with Updates for FIN48. The class will be fast paced, with several examples. More advanced issues to be discussed include: Stock Options (Stock Options in R&D Credits) Reserve Accounts State Effective Tax Rates State Only Differences Tax Return-to-Provision True Up Period Charges Click course name below for information on other FER courses. A&A For The General Practitioner Accounting For Non-Profits An Introduction To International Taxation Bankruptcy And Discharging Taxes: What Every CPA Needs To Know Business Writing for CPAs Casualties & Involuntary Conversions: Disaster Gains & Losses Compilation & Review Engagements Under The New Peer Review Requirements Death and Taxes 1: Form 1041 Tax Preparation Workshop Death and Taxes 2: A/B Trust-Funding Workshop Death and Taxes 3: Estate Tax Form 706 Workshop Developing Forensic Accounting For Practice Expansion And Revenue Production Ethics Education Ethics Regulatory Review Fed Up With Fraud Financial Meltdown: Fraud, Greed Or Stupidity GAAP & GAAS Update Hot A & A Topics Other Comprehensive Basis Of Accounting: Cash and Income Tax Basis Reporting (OCBOA) Net Operating Loss (NOL) Rules: Save Taxes & Improve Cash Flow Partnerships, S Corps, C Corps & LLCs: Tax Aspects Real Estate Reporting Done Right Road Map To Fraud Prevention SSARS Update Tips, Traps & Tactics On Communication & Negotiaton Skills for CPAs Understanding & Planning For 1031 Tax-Deferred Like-Kind Exchanges Unmasking and Outsmarting the Culprits Defrauding a Business Financial Education Resources is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have final authority on the acceptance of individual courses of CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Ave. North, Ste. 700, Nashville, TN 37219-2417 or by visiting the website www.nasba.org. CONTACT INFORMATION: For more information regarding refund, complaint and/or program cancellation policies, please contact our offices at 310.202.1669. © 2010 F.E.R. All rights reserved.