c19
-understand the fundamentals of accounting for income taxes
-identify addtional issues in accounting for income taxes
-explain the accounting for loss carrybacks and loss carryforwards
-describe the presentation of deferred income taxes in financial Statement

fundamentals of accounting for income taxes
-future taxable amounts and deferred taxes
-future deductible amounts and deferred taxes
-valuation allowance

addtional considerations
-income statement presentation
-specific differences
-tax rate considerations

accounting for net operating losses
-loss carryback
-loss carryforward
-loss carryback example
-loss carryforward example

financial statement presentation
-balance sheet
-note disclosure
-income statement
-asset-liability method