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Accounting for Deferred Income Taxes After Tax Reform

Total Credits: 2 including 2 Accounting - Technical

Average Rating:
Accounting and Auditing |  Partner Produced
Albert D. Spalding Jr.
Course Levels:
2 Hours
Access for 30 day(s) after program date.


The rules of ASC 740 for income taxes outline expenses, disclosures and classifications of deferred tax accounts. We review study examples and apply the latest information on the effects of the Tax Cuts and Jobs Act of 2017 which affects deferred taxes.

Basic Course Information

Learning Objectives
  • Review the basics of accounting for deferred income taxes and “other comprehensive income” for purposes of GAAP
  • Survey the accounting issues raised by the Tax Cut and Jobs Act
  • Become familiar with FASB Accounting Standards Update 2018-2 and its impact on accounting for deferred income taxes
  • Consider the relevance of deferred income taxes in the context of mergers and acquisitions (Case Study)

Major Subjects
  • Deferred Tax Asset Backgrounder
  • Accounting Issues Raised by the Tax Cut and Jobs Act
  • FASB Accounting Standards Update 2018-2
  • Conclusion

Course Materials


Albert D. Spalding Jr. Related seminars and products: 6


Albert “Bert” Spalding is an attorney-CPA and holds the Certified in Financial Forensics (CFF) designation from the AICPA. 

Professor Spalding serves on the faculty of the Department of Accounting at the Wayne State University Mike Ilitch School of Business…where he teaches business law, tax, forensic and fiduciary accounting -- as well as professional ethics -- in the MS in Accounting and MBA programs.

Bert Spalding has also served on the legal staff of the IRS National Office in Washington, D.C. where he drafted letter rulings, technical advice memoranda, revenue rulings and other pronouncements. 

Dr. Spalding holds graduate degrees in accounting, law, psychology, philosophy and theology, and has authored several books and many journal articles on accounting, tax, legal and ethics-related topics. His popular SpaldingCPE seminars, webcasts and self-study courses on ethics and accounting topics are widely received around the State of Michigan as well as nationally.


Mon, Jun 29, 2020 - 06:00a to 08:00a PDT

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For CPAs in public practice and their tax staff as well as those in business and industry working as controllers, accountants, and other financial accounting personnel involved in financial statement preparation and review
Original Recording Date 10/18/2018
Yellow Book No
Course Developer MICPA
Date Added to Catalog 09/18/2018

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:
Instructional Delivery Method Live Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



Overall:      4.4

Total Reviews: 50


Celeste L


Lorenzo S - Dallas, Texas

"Great job on the presentation by squeezing it into 2 hours, especially, for such a complex topic."

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