Webinar: ASC 740 Interim Provision: Applying the Fundamentals

Preparing quarterly financial statements can be a challenging endeavor for busy tax departments. In this one-hour webinar, GTM Training Institute Practice Leader Frank Nieves, Curriculum Developer & Lead Instructor Joanne Tempone, and Director Gergana Lipidakova explain how ASC 740 applies to interim tax provision calculations.

Specifically, they discuss:

• The major differences between full year and interim period approaches.
• The fundamentals of computing an interim provision.
• Development of an annual effective tax rate (AETR).
• Identification of discrete Items.
• Other practical considerations.

Who Should Attend:

• Tax professionals at all levels responsible for reviewing and/or preparing interim provisions.
• Finance professionals seeking a better understanding of interim tax reporting.
• In-house tax professionals that are expanding into ASC 740 income tax provision responsibilities.
• Early career tax team members.