Accounting
ACCT 6265: Tax Accounting for Income Taxes
Lecture - 3 credits
ND
EI
IC
FQ
SI
AD
DD
ER
WF
WD
WI
EX
CE
- Investigates the reporting of uncertain positions and accounting treatment accorded current and deferred income tax liabilities and expenses.
- Topics include accounting for uncertain tax positions, accounting methods and periods (particularly in cases where the accounting and tax records differ), special elections available to taxpayers, installment reporting, inventory methods, long-term contract accounting, and cash vs. accrual reporting.
Investigates the reporting of uncertain positions and accounting treatment accorded current and deferred income tax liabilities and expenses. Show more.