Accounting for the Tax Cuts and Jobs Act

Authored by Pat Patterson
About this Course
Topics covered include: Requirements GAAP for changes in tax laws and/or rates for adjustments in deferred tax liabilities and assets; SEC Staff Accounting Bulletin 118 and its application to private companies and not-for-profits, if any; Discounts on repatriations; Discounts on alternative minimum tax credits; Base erosion anti-abuse tax accounting; Accounting for global intangible low-taxed income; Other matters deemed appropriate. Upon completing this course, you should be able to: Recognize current Generally Accepted Accounting Principles (GAAP); Differentiate requirements for adjustments to deferred tax liabilities and assets for the effect of a change in tax laws or rates; Identify SEC Staff Accounting Bulletin 118 and its application to private companies and not-for-profits; Recognize and apply discounts when necessary.
$ 34.00
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NASBA Field of Study
Accounting
Level
Update
CPE Credits
2.0
Prerequisites
A general understanding of GAAP and deferred taxes.
Last Updated
07/02/2018
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