Corporate Book–Tax Differences
Determine common corporate book–tax differences in accounting for various corporate transactions and reconcile the book and taxable income of a corporation.
Compute a corporation's income tax provision under the ASC 740 rules and understand the proper financial statement disclosure for a corporation's income tax expense related items.
ASC 740 Advanced Topics
Understand how to deal with advanced topics within ASC 740 including business combinations, interim reporting, state and local taxes, and consolidated groups.
Earnings Per Share
Develop an intuition and perspective about the impact of taxes on financial statement measures such as earnings per share.