Webinar: Corporate Tax Fundamentals – ASC 740: Navigating Return to Provision and the Rate Reconciliation
We understand that return to provision and the rate reconciliation can be the most confusing parts of the tax provision for the emerging professional. We designed this presentation to demystify how common tax provision items are reflected in the effective tax rate reconciliation/presentation, as well as how to navigate a Company’s RTP adjustments through the current and deferred provision.
This session provides insight into common requirements and considerations for RTP and ETR, including:
- RTP – Current & deferred impact
- RTP – Journal Entry
- Effective Tax Rate (ETR) considerations, including general understanding of overall requirements, common examples and pitfalls, financial statement presentations and tie-ins