Accounting for Income Taxes - KPMG占所得税u2014u2014毕马威.pdfVIP

Accounting for Income Taxes Technical Accounting Today’s complex business environment has made “This was the best KPMG program I have attended. accounting for income taxes more complex as well. The instructor clearly cared that the student learned and understood the material.” This two day seminar is designed to help participants understand and apply the income tax accounting guidance – VP Finance, Large Insurance Provider in ASC 740. Agenda The first day introduces a conceptual foundation of — Permanent vs. taxable and deductible temporary accounting for income taxes. It explains how to reconcile differences and how they affect the effective tax rate differences between four sets of flows: cash flows, GAAP income, taxable income, and more likely than not — Difference between taxes payable (refundable), taxable income. The second day moves to more complex tax contingencies, and deferred tax liabilities (assets), tax disclosures concepts, such as valuation allowances, accounting for tax contingencies and interim tax allocations. It also covers — Taxes and other comprehensive income specific topics such as business combinations, foreign — Tax credit carryforwards and tax loss carry forwards operations, and compensation. — Common sources of permanent and temporary This intermediate seminar is offered in addition to our differences Advanced Accounting for Income Taxes seminar, which