Financial and Tax Accounting for S Corporations
Wednesday, April 16, 2025
11 a.m.-2:40 p.m. Central
4 CPE (4 technical)
Course code: 25WA-0488
View pricing
This program addresses the many complex financial and tax accounting issues that are common in S corporation transactions, with discussion of common pitfalls and the new AICPA "small" GAAP accounting standards.
Major subjects
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Review of the Accounting Standards Codification and its relationship to financial accounting for S corporations
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Review of OCBOA/Special Purpose Frameworks and their relationship to financial accounting for S corporations
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Review of the AICPA "small" GAAP rules
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The impact of the entity's tax status history on its financial accounting
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Deferred tax accounting for S corporations
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Required S status financial accounting disclosures
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Financial accounting impact of the C to S election and the S to C election
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The relationship of financial accounting and the Form 1120S
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Financial and tax accounting for S corporation shareholder equity account
Learning objectives
-
Identify financial accounting aspects of S corporations
-
Explore the common differences between financial accounting and tax accounting for S corporations
Who should take this program?
- CPAs in public accounting and members in industry dealing with financial accounting issues of S corporations
Pricing
|
Standard Member Fee |
$129.00
|
 Standard Nonmember Fee |
$129.00
|
Our records indicate
you are a
nonmember.
If you register, you will be charged
$129.00
(Standard Nonmember Fee).
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Instructor
Steven Dilley, PhD, CPA, JD
Location
Online
Area
of study
Taxation
Field(s)
of study
Accounting - Technical (4.0)
Level
Intermediate
Format
Group Internet Based
Sponsor
NASBA ID#: 107810
Prerequisites
Prereq.
Basic working knowledge of S Corporation reporting
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
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