Master Deferred Tax: Analyze, Apply & Evaluate Concepts

本课程是 Advanced Corporate Accounting and Financial Reporting 专项课程的一部分

位教师：EDUCBA

访问权限由 New York State Department of Labor 提供

3个模块

深入了解一个主题并学习基础知识。

中级等级

推荐体验

7 小时完成

灵活的计划

自行安排学习进度

3个模块

深入了解一个主题并学习基础知识。

中级等级

推荐体验

7 小时完成

灵活的计划

自行安排学习进度

您将学到什么

Identify and analyze book-to-tax differences and temporary differences affecting deferred taxes.
Calculate deferred tax assets and liabilities, including valuation allowances and loss carryforwards.
Interpret the impact of deferred taxes on financial statements across multi-year reporting periods.

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要了解的详细信息

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作业

11 项作业

授课语言：英语（English）

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本课程是 Advanced Corporate Accounting and Financial Reporting 专项课程专项课程的一部分

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该课程共有3个模块

Learners will analyze book-to-tax differences, apply deferred tax principles, evaluate temporary differences, and interpret the recognition of deferred tax assets and liabilities. This course equips learners with the skills needed to confidently navigate complex deferred tax scenarios encountered in modern financial reporting.

Through clear explanations, real-world illustrations, and multi-year case walkthroughs, learners will understand how accounting frameworks differ from tax systems, why timing differences arise, and how these differences impact financial statements. They will also gain hands-on experience computing deferred tax liabilities, assessing deferred tax assets, evaluating valuation allowances, and interpreting the effects of loss carryforwards and asset revaluations. By completing this course, learners will develop the analytical and practical abilities required for accurate deferred tax modeling—skills vital for careers in accounting, auditing, corporate finance, and taxation. What makes this course unique is its structured, step-by-step approach that evolves from foundational concepts to advanced multi-year adjustments, ensuring learners build competence progressively and confidently. This comprehensive pathway prepares learners to handle real-world deferred tax reporting with clarity and precision.

This module introduces the foundational principles that underpin deferred tax accounting, including profit calculation, the matching concept, and key differences between GAAP and tax reporting. Learners gain a clear understanding of how timing differences arise and how they lead to deferred tax assets and liabilities. Through step-by-step explanations and practical examples, the module builds a strong conceptual base needed for advanced deferred tax computations.

涵盖的内容

12个视频4个作业

12个视频总计72分钟

Introduction 2分钟
Calculation of Profit 7分钟
Matching Concept 6分钟
GAAP Vs. Tax Accounting 5分钟
What Creates Deferred Tax 8分钟
Deferred Tax Liability 4分钟
Working on Example 1 6分钟
Working on Example 1 Continue 5分钟
Deferred Tax asset 5分钟
Working on Example 2 8分钟
Working on Example 3 9分钟
Working on Example 4 7分钟

4个作业总计60分钟

Foundations of Deferred Tax & Core Concepts 30分钟
Understanding Profit, Concepts & Accounting Differences 10分钟
Introduction to Deferred Tax & Temporary Differences 10分钟
Building Deferred Tax Assets & Liabilities 10分钟

This module expands the learner’s understanding of deferred tax by exploring book-to-tax reconciliation, valuation allowances, loss carryforwards, and the mechanics of reversing temporary differences. Learners develop practical analytical skills to evaluate whether deferred tax assets are realizable and understand how operating losses and sources of taxable income influence deferred tax positions.

涵盖的内容

11个视频4个作业

11个视频总计67分钟

Working on Example 5 6分钟
Working on Example 6 8分钟
Valuation Allowance 9分钟
Valuation Allowance Continues 5分钟
Sources of Taxable Income 3分钟
Reversal of Deferred Tax Asset 1分钟
Net Operating Losses 8分钟
More on Operating Losses 5分钟
Working on Example 7 9分钟
Working on Example 7 Continues 6分钟
Working on Example 8 6分钟

4个作业总计60分钟

Deep Dive into Deferred Tax Adjustments & Reconciliations 30分钟
Reconciliation & Loss Carryforwards 10分钟
Understanding Reversals, NOLs & Taxable Income Sources 10分钟
Constructing Deferred Tax Assets from Losses 10分钟

This module focuses on advanced deferred tax scenarios, including multi-year projections, asset revaluations, and long-term temporary differences. Learners gain experience modeling deferred tax effects across several periods and determining the tax implications of revalued assets. The module concludes by reinforcing core concepts that ensure accurate deferred tax reporting in complex accounting environments.