Course Outcomes
Learning Outcomes
Describe and discuss important tax and nontax factors involved in selecting the entity type for a particular business.
Learning Outcomes
Determine common corporate book-tax differences in accounting for various corporate transactions and reconcile the book and taxable income of a corporation.
Learning Outcomes
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.
Learning Outcomes
Describe and discuss important tax and nontax issues relevant to corporate and flow-through entities.
