Loyola Marymount University Bulletin 2022-2023 [ARCHIVED CATALOG]
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ACCT 6127 Accounting for Income Taxes 3 semester hours
This course provides a comprehensive examination of the income tax accounting guidance in ASC 740. Topics covered include temporary and permanent differences, measurement of deferred tax assets and liabilities, computation of current and deferred income tax expense or benefit, balance sheet classification, income statement presentation, and required disclosures.
Graduate standing required.
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