Dec 30, 2024  
2018-2019 Graduate Catalog 
    
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2018-2019 Graduate Catalog [NOTE!!!! THIS IS AN ARCHIVED CATALOG. FOR THE CURRENT CATALOG, GO TO CATALOG.NIU.EDU]

ACCY 653 - Accounting for Income Taxes

Study of the accounting for and reporting of income taxes in financial statements. Discussions focus on issues that arise in practice due to uncertainty in the underlying tax law as it relates to domestic, international, multistate, and acquisition-related activities and how financial statement tax liabilities are reported on tax returns. A framework for exercising judgment to appropriately address such uncertainties is also provided. A student must earn a grade of C or better in an income tax concepts course prior to enrollment.

Credits: 3