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Indiana University Bloomington

Department of Accounting

Master's (MBA and Specialized)

  1. A527
    Taxes and Financial Statements
    • 7-weeks
    • 1.5 credits
    • Prerequisite: A540

    Accounting for income taxes under Financial Accounting Standard #109. Topics include ‘book vs. tax’ accounting differences, financial accounting rules for determining tax provisions, and disclosure requirements, as well as advanced issues such as business combinations, reorganizations and spin-offs, intraperiod and intercompany allocations, foreign and state implications, net operating loss carryforwards and the impact of tax planning.