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OnDemand Course

Impact of Tax Reform on Measurement of Deferred Tax Assets and Net Operating Losses

Gain a better understanding of how tax reform affects accounting for income taxes, deferred tax assets, and net operating losses.

Accounting for income taxes continues to be a challenge for corporate tax departments, especially for multinationals. In addition to recurring complexities, the U.S. Tax reform has added other areas of focus for international tax provisions. This topic will provide an overview of the regulatory environment impacting financial reporting for multinationals and include a discussion of some of the most common tax accounting issues that multinationals are facing in 2018, including measuring deferred tax balances and U.S. NOL considerations.

Learning Objectives

  • You will be able to identify changes made in the Tax Cuts & Jobs Act of 2017.
  • You will be able to recognize considerations related to Global Intangible low taxed income (GILTI).
  • You will be able to recognize considerations related to Foreign-derived intangible income (FDII) .
  • You will be able to recognize considerations related to Base Erosion and anti-abuse tax (BEAT).

Runtime: 89 minutes
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

General Overview/ Agenda

Tax Reform Overview

SAB 118

  • Overview
  • Disclosures
  • Implementation Issues

Tax Accounting Blueprint/Technical Content

  • GILTI
  • Beat
  • FDII
  • Other Main Provisions?

Pulling All the Guidance Together

  • Controls/Process
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Course

This course was last revised on November 7, 2018.

Call 1-866-352-9540 for further credit information.

  • CPE/NASBA - QAS Self Study 2.2 including Taxes 2.2
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a QAS Self Study sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 2.2 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 2.2 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: QAS Self Study. Please refer to the information in this advertisement for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.
     
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

David Weintraub

Deloitte Tax, LLP

  • Senior Tax Manager in the National Tax Accounting Group (NTAG)
  • As part of NTAG, assists companies and internal Deloitte engagement teams with complex tax accounting and provision projects
  • Twelve years of public accounting experience
  • Has extensive experience auditing and preparing income tax provisions, implementing process and technology improvements, and assisting clients with significant transactions (IPOs, Acquisitions, Dispositions, Bankruptcy, Spin-offs, etc.)
  • Served as an adjunct tax professor at American University
  • Licensed Certified Public Accountant in Virginia and is a member of the American Institute of Certified Public Accountants
  • Master in taxation, American University; B.S. degree, accounting, George Mason University
  • Can be contacted at 703-946-5284 or [email protected]
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
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  • White Papers and Articles
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Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

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Product ID: 405234
Published 2018
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