NAA2334. Accounting and Auditing Issues in Income Taxes (GAAP)

This session will cover accounting for the components (current and deferred) of income taxes, considerations with respect to matters such as uncertain tax positions, valuation allowances and required disclosures as well as related auditing considerations.

Learning Objectives:

• Identify auditing considerations for income taxes, including common risks and challenges and appropriate audit procedures.
• Analyze accounting for current and deferred income taxes, uncertain tax positions, valuation allowances, and required disclosures.