Nov 22, 2024  
2022-2023 Graduate Catalog 
    
Catalog Navigation
  Catalog Home
  Graduate Programs
  Graduate Courses
  Catalog Guide
  Northern Illinois University
  The Graduate School
  Directory for Correspondence
  Admission
  General Regulations
  Requirements for Graduate Degrees
  Educator Licensure
  Tuition and Fees
  Financial Support
  Scholarly Activities
  University Services
  College of Business
  College of Education
  College of Engineering and Engineering Technology
  College of Health and Human Sciences
  College of Liberal Arts and Sciences
  College of Visual and Performing Arts
  Interdisciplinary Academic Centers and Courses
  Inter-College Interdisciplinary Certificates
  Other Academic Units
  University Administration
  Notices
  Campus Maps
  Calendar
  2022-2023 Graduate Catalog PDF
HELP
2022-2023 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.

Prerequisites & Notes
PRQ: A student must earn a grade of C or better in an income tax concepts course prior to enrollment.

Credits: 3