December 11, 2023


4 Total CPE Credits


Webinar (CA): Deferred Income Taxes: A Practical Approach 2023

  • Instructor

    Eugene Ristaino

Learning Objectives

• Develop a practical approach for the application of the basic elements of income tax accounting under FASB codification 740
• We will dispel the myths surrounding deferred income taxes, and provide useful approaches and numerous computations
• Identify basic recurring transactions that result in book-tax differences for private companies, and how to accumulate the needed information to simplify the computations
• Recognize tax positions taken in tax returns and how those positions are to be evaluated for purposes of accruing the related tax benefits in the financial statements

Major Topics

• Sample Schedule M calculations
• Sample work papers for deferred tax computations
• Comprehensive two-year example and computations
• Review and analysis of recurring temporary differences
• Identification of the sources to compute "cumulative temporary differences"
• Sample workpapers for analysis of tax positions

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic



Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

 CPAs, accountants and financial professionals.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 159 159
  • COCPA Non-Member

    $ 209 209
    Your Price

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