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This lesson examines the tax accrual process. This process includes the proper procedures for calculating and presenting income tax expense, the current liability and any deferred tax assets or tax liabilities that may exist in financial statements. Also examined will be the underlying theory in developing this process as an aid to understanding the complex rules established by the Financial Accounting Standards Board.
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At the completion of the lesson, you will be given an opportunity to take an exam to
receive a completion certificate. We highly recommend that you take the lesson in the
order presented. |
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