Dec 01, 2022  
2020-2021 Graduate Catalog 
    
2020-2021 Graduate Catalog [ARCHIVED CATALOG]

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ACCT 6242 - Accounting for Income Taxes


Credits: 2

Provides a systematic analysis of the provisions of FAS 109, “Accounting for Income Taxes,” and FIN 48, “Accounting for Tax Uncertainties.” Includes the calculation of the current and deferred provision for income taxes, the effect of changes in the tax rate, the impact of net operating losses, the need for and calculation of a tax valuation account, and the calculation of and disclosures needed for tax uncertainty positions. Prerequisite: Enrollment in the M.S.A. program or by permission.



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