October 23, 2025


Webinar


4 CPE Credits

Webinar (CA): Accounting for Income Taxes for Private Companies 25-26 πŸ—“

October 23, 2025
Webinar
4 CPE Credits

Webinar (CA): Accounting for Income Taxes for Private Companies 25-26 πŸ—“

  • Instructor

    Eugene
    Ristaino

Learning Objectives

β€’ Develop a practical approach for the application of the basic elements of income tax accounting under FASB codification 740
β€’ We will dispel the myths surrounding deferred income taxes, and provide useful approaches and numerous computations
β€’ Identify basic recurring transactions that result in book-tax differences for private companies, and how to accumulate the needed information to simplify the computations
β€’ 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

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

CPE Credits Available

4 CPE Credits
4
Taxes

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Income Tax
  • Small Business

Prerequisites

Β None

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

Β CPAs, accountants and financial professionals.

Provider

California CPA Education Foundation

This event has ended.