Course Details


Course Name: ASPE 3465 Income Taxes
CPD hours: 1
Type: Online/Video
Price: $60 $54


Description:
- Overview of tax system
- Conceptual framework
- Accounting treatment

This webinar goes over the CPA Handbook ASPE section for Income Taxes. It features an in-depth discussion of the conceptual framework. Finally, it it goes into some examples.

This is an area that CPAs in both public practice and industry come across.


Topics:
Agenda
What is Considered Income Taxes?
Imcome Tax Rates for Corporations in Canada
Associated Corporation Rules
Personal Service Business
Review of Income Tax Rates for Corporations in Canada
Income Tax Rates for Corporations in Canada
Definitions
Temporary Differences - Tax Bases vs Carrying Amount
Temporary Differences Examples
Permanent Differences
Permanent Differences Examples
Recording Future Income Tax Assets and Liabilities Rules
Review of Income Tax Rates for Corporations in Canada
Recording Future Income Tax Assets and Liabilities Rules
Temporary Differences - Tax Bases Vs Carrying Amount Calculation
Deferred Tax Liability - 4 Year Examples
Financial Statement Presentation
Disclosures
Taxes Payable Method Disclosure - Rate Reconciliation
Disclosures
Future Income Tax Method Disclosures - Temporary Differences Breakdown
Statement of Cash Flows
SR and ED Calculation Example






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