MTAX 6475 - Accounting for Income Taxes

This course addresses financial accounting reporting standards for income taxes. Principal topics include an understanding financial statement disclosures, identification of permanent and temporary differences, and calculation of current and deferred tax provisions. Additional topics include uncertain tax positions and valuation allowances. Restriction: Restricted to graduate business majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3