ACC 566
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Tax Accounting Methods and Accounting for Income Taxes
Accountancy
Marriott School of Business
Course Description
Accounting periods and methods, corporate income taxation, and accounting for income taxes under ASC 740.
When Taught
Winter
Min
3
Fixed/Max
3
Fixed
3
Fixed
0
Other Prerequisites
Admission to MAcc
Title
Corporate Book–Tax Differences
Learning Outcome
Determine common corporate book–tax differences in accounting for various corporate transactions and reconcile the book and taxable income of a corporation.
Title
Tax Provision
Learning Outcome
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.
Title
ASC 740 Advanced Topics
Learning Outcome
Understand how to deal with advanced topics within ASC 740 including business combinations, interim reporting, state and local taxes, and consolidated groups.
Title
Earnings Per Share
Learning Outcome
Develop an intuition and perspective about the impact of taxes on financial statement measures such as earnings per share.
