"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
Dates & Locations
