This course is the third course in the five-course Financial Reporting Specialization. This course begins with a discussion of current liabilities and contingencies and continues with long-term debt and bonds. The course next explores accounting model for leases, both lessees and lessors, and a discussion on deferred tax assets and liabilities. Participants will learn the latest accounting standards including the new accounting model for leases effective for public companies in 2019 and private companies in 2020.
Introduction to Deferred Taxes
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Из курса от партнера University of Illinois at Urbana-Champaign
Accounting Analysis II: Measurement and Disclosure of Liabilities
University of Illinois at Urbana-Champaign
Курс 3 из 5 — Specialization Financial Reporting
Из урока
Module 6: Deferred Taxes Part 1
In this module, you will be introduced to deferred taxes. You will learn the differences between deferred tax assets/deferred tax liabilities and tax refunds receivable/taxes payable. Temporary and permanent tax differences and net operating loss (NOL) carrybacks and carryforwards are described. The module also includes discussion of intraperiod tax allocation and the effect of changes in tax rates.
Познакомьтесь с преподавателями
John HeppClinical Assistant Professor of Accountancy
Department of Accountancy
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