Module 8: Learning Objectives

  • Define a liability for the purposes of US GAAP
  • Define contingencies
  • Be able to identify difference between defined contribution plans and benefit plans
  • Demonstrate the different accounting treatments for the different types of plans
  • Identify and account for Deferred Tax Assets & Deferred Tax Liabilities
  • Identify Uncertain Tax Positions
  • Be able to use the required Income tax Disclosures on valuation allowances and deferred tax assets and liabilities
Last modified: Thursday, 2 August 2018, 11:48 AM