Taxes and Financial Statements

  • 7-weeks
  • 1.5 credits
  • Prerequisite: A540

Accounting for income taxes under Financial Accounting Standard #109. Topics include ‘book vs. tax’ accounting differences, financial accounting rules for determining tax provisions, and disclosure requirements, as well as advanced issues such as business combinations, reorganizations and spin-offs, intraperiod and intercompany allocations, foreign and state implications, net operating loss carryforwards and the impact of tax planning.

Kelley School of Business

Faculty & Research