Program Level:
Learn the 10 steps of computing an income tax provision, with an overview of FIN 48, state income tax provisions, and an introduction to interim reporting. The expanded case study covers return-to-accrual adjustments, accounting for uncertainties, recording valuation allowances, and preparing the rate reconciliation and disclosures. 

Learning Objectives:
In this intensive two-day session, the participant will learn the basic concepts and how to apply SFAS 109 Accounting for Income Taxes including FASB Interpretation No. 48 Accounting for Uncertainty in Income Taxes through the use of hypothetical examples and a comprehensive case study.

Program Delivery Mode:
Group-Live

Program Level:
Basic 

Prerequisite Education/Experience:
N/A

Advanced Preparation:
N/A

CPE Credit Amount and Subject Areas:
Accounting = 16 hours*

* Please note that this is just an estimate until such time formal approval by our CPE administrators is provided.

Complaint Resolution Information:
Deloitte LLP, Deloitte & Touche LLP, Deloitte Financial Advisory Services LLP, and Deloitte Tax LLP are 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 for Group Live and Group Internet-Based training programs. State Boards of Accountancy have final authority on the acceptance of individual courses for CPE credits. 

NASBA National Registry of CPE Sponsors – Sponsor License Number 107752
State of New York – Sponsor License Number 000889
State of Texas – Sponsor License Number 000156 

In accordance with the standards of the National Registry of CPE Sponsors, CPE credits are granted based on a 50-minute hour.

Complaints regarding registered sponsors may be addressed to:
National Registry of CPE Sponsors
150 Fourth Avenue North, Suite 700
Nashville, TN 37219-2417
www.nasba.org

To register complaints about program content or delivery method, or to inquire about the timeliness and accuracy of CPE credit posting for this event, contact Margaret Kelley.
 
Course Evaluations:
Evaluations will be distributed at the end of the training session.

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