Автор: AICPA Название: Tax Staff Essentials, Level 2: Experienced Staff ISBN: 1119555914 ISBN-13(EAN): 9781119555919 Издательство: Wiley Рейтинг: Цена: 554400.00 T Наличие на складе: Невозможна поставка. Описание:
Tax Staff Essentials, Level 2: Experienced Staff (49 CPE Credits) is designed for junior tax staff who want to take on a wider variety of firm engagements and establish a supervisory role within the firm. Level 2 will broaden your tax knowledge in the areas of multistate taxation, C Corporations, accounting methods and periods and choice of entity. Key subject matters covered include Inventory Valuation and Property Transactions which will be essential for servicing more complex clients. The Tax Staff Essentials courses establish a strong set of skills necessary to grow the abilities and confidence of junior and senior level staff, allowing them to work with greater independence and expand their role in your firm.
Note: This course has been updated for the Tax Cuts and Jobs Act (TCJA) of 2017 ("Tax Reform"). Included with your course, you will have free access to a specially-prepared Course Supplement that provides an explanation of the key provisions of TCJA (including topics not covered in your course).
Courses Included:
Tax Research II
Multistate Taxation
Tax Accounting for Inventories
Taxation of Property Transactions
Intermediate Individual Taxation
Taxation of Corporations
Accounting Methods and Periods
Choice of & Formation of Entity
This comprehensive, integrated curriculum provides tax training for four different experience levels and is available in four different formats: Online, On-site, Tax Schools and Webcasts.
Key Topics
New individual income tax rates
New corporate tax rates
New pass-through income rules
The qualified business income (QBI) deduction
New rules for certain credits and deductions
C Corporation formation and Section 1244 Stock
Corporate net operating losses
Salaries, employee benefits, and retirement plans
Taxation of property transactions under IRC sections 1231, 1245, 1250
LLC formation and Check-the-Box rules
Partnership and LLC profit and loss allocations
Multistate Income apportionment and allocation
Nexus, UDITPA, MTC
Section 263A, Inventory methods
Choosing an Accounting Method
Accounting Method changes
Learning Objectives
Identify the benefits of forming a corporation
Understand reasonable compensation issues with respect to a Closely Held Business
Analyze the best retirement plan recommendation for a corporation
Describe how partnerships and LLCs opting to be treated as partnerships will report their federal taxable income to the IRS
Determine the tax basis of assets transferred to a partnership or LLC at formation
Explain the deferral of realized gain or loss on a like-kind property exchange
Recognize the potential impact of depreciation recapture
Explain the allowable inventory valuation methods for tax purposes and how to choose the most beneficial in various scenarios
Estimate the tax value of ending inventory under the chosen method
Understand and apply the basic rules for a change in accounting method
Prepare the Federal Form 3115 - Application for Change in Accounting Method and understand how and when this form should be filed by the taxpayer
Understand the key principles of multistate taxation
Distinguish differences between apportionment and allocation of income
Develop basic approaches to state income tax planning with emphasis on the latest developments in economic nexus
Credit Info
CPE CREDITS: Online: 49.0 (CPE credit info)
NASBA FIELD OF STUDY: Taxes
LEVEL: Intermediate
PREREQUISITES: Tax Staff with 1-3 years of experience
ADVANCE PREPARATION: None
DEL
Автор: AICPA Название: Tax Staff Essentials, Level 3: Tax Senior/Supervisor ISBN: 1119556082 ISBN-13(EAN): 9781119556084 Издательство: Wiley Рейтинг: Цена: 554400.00 T Наличие на складе: Невозможна поставка. Описание:
Tax Staff Essentials, Level 3 - Tax Senior/Supervisor (44.5 CPE Credits) identifies the more difficult areas for experienced tax compliance specialists. We will focus on understanding business strategies, analyzing your client's competitive position, and converting this knowledge into tax planning and business advice. Increasing exposure into specialized tax niches will position your work force to capitalize on emerging cross-selling opportunities. Key subject matters covered include ASC740 and deferred income taxes, estates and trusts, tax exempt organizations, real estate transactions, and advanced S Corporation concepts. This level will give Staff, Seniors and Supervisors the confidence necessary to begin assuming client and engagement management responsibilities.
Note: This course has been updated for the Tax Cuts and Jobs Act (TCJA) of 2017 ("Tax Reform"). Included with your course, you will have free access to a specially-prepared Course Supplement that provides an explanation of the key provisions of TCJA (including topics not covered in your course).
Courses Included:
Form 990 - Mastering Its Unique Characteristics
Income Tax Accounting
Estate & Trust Primer
Real Estate Taxation
Advanced Tax Planning S Corporations
Introduction to Business Acquisitions
This comprehensive, integrated curriculum provides tax training for four different experience levels and is available in four different formats: Online, On-site, Tax Schools and Webcasts.
Key Topics
New individual income tax rates
New corporate tax rates
New pass-through income rules
The qualified business income (QBI) deduction
New rules for certain credits and deductions
Minimizing taxes for high-wealth clients
How new tax developments affect individuals
Using IRAs in strategic plans
S Corp current developments: tax planning impact
Use of qualified subchapter S subsidiaries (QSUB) and trusts (QSST)
Shareholder compensation planning
Types of Trusts and Trustee powers
Basic concept of estate planning
Advantages and disadvantages comparison of Business Entities
Business Acquisition basics
Asset versus stock based Transactions
Valuation considerations
In-depth look at Form 990 and all related schedules
Tax issues facing tax-exempt organizations
Positive communication skills for Leaders and Staff
Learning Objectives
Implement strategies for high-wealth clients, those approaching retirement, homeowners, parents of college-bound children, employees, self-employed individuals, and seniors
Respond to tax-law and economic developments with up-to-date strategies that save taxes for individual clients
Render appropriate federal income tax advice to clients who are separated, divorcing, or already divorced
Identify circumstances that warrant converting from S to C corporation and gain a basic understanding of how to make the conversion
Interpret tax issues related to the formation of a corporation
Understand the complex rules of basis and distributions
Apply the rules related to acquisitions and liquidations of S corporations
Explain the uses of trusts as S corporation shareholders.
Understand the concept of a trust and the various types of trusts
Advise clients on filing requirements for Forms 706 and 709
Identify the elements of an estate and grantor trusts
Understand the basic steps in a business acquisition
Analyze the three principle approaches to valuation of a business
Structure compensation alternatives for individual buyers and sellers
Prepare and use Forms 990, 990-EZ, and related
Автор: AICPA Название: Tax Staff Essentials, Level 4: Tax Manager/Director ISBN: 1119556139 ISBN-13(EAN): 9781119556138 Издательство: Wiley Рейтинг: Цена: 554400.00 T Наличие на складе: Невозможна поставка. Описание:
Tax Staff Essentials, Level 4 - Tax Manager/Director (41.5 CPE Credits) gives your managers and directors the tools they will need to offer existing clients additional services. It will improve and increase their proficiency levels, eliciting a higher level of customer satisfaction, with the potential to increase firm service fees. Tax Staff Essentials Level 4 contains the advanced technical level of training your firm needs to maintain and improve its core competencies. As your firms leaders expand their levels of expertise, so does your firm expand its ability to offer its professional services to new and existing clients.
Key areas covered include IRS audits, international tax, advanced topics in partnership taxation and accounting for deferred taxes, and individual and small business tax planning. Whether you wish to grow your firm by developing expertise in a niche or by business referrals from highly satisfied clients, TSE Level 4 is a must-have suite of CPE courses.
Note: This course has been updated for the Tax Cuts and Jobs Act (TCJA) of 2017 ("Tax Reform"). Included with your course, you will have free access to a specially-prepared Course Supplement that provides an explanation of the key provisions of TCJA (including topics not covered in your course).
Courses Included:
IRS Audits
Advanced Taxation Partnerships & LLCs
International Taxation
Advanced Income Tax Accounting
Tax Planning for Small Businesses
Individual Tax Planning
This comprehensive, integrated curriculum provides tax training for four different experience levels and is available in four different formats: Online, On-site, Tax Schools and Webcasts.
Key Topics
New individual income tax rates
New corporate tax rates
New pass-through income rules
The qualified business income (QBI) deduction
New rules for certain credits and deductions
Advanced aspects of ASC 740 including accounting for business combinations and other purchase transactions and stock compensation under ASC 718
Sale of an interest in a partnership or LLC
Adjustments to basis of partnership/LLC assets
Advanced distribution rules
Allocation of income under Section 704(b)
Foreign branch and affiliates
U.S. withholding taxes on foreign business
Types of IRS audits
RAR: Revenue Adjustment Report
Accounting for audit adjustments
Individual tax planning
Small Business tax planning
Learning Objectives
Apply the complex rules of ASC 740 (SFAS No. 109 and FIN 48) to new and challenging situations
Apply ASC 740 to ASC 805, Business Combinations, and ASC 810, and non-controlling Interests in Consolidated Financial Statements
Determine the applicable tax rate for complex situations
Determine the consequences of selling a partnership or LLC interest
Make elections to protect partners and LLC members from unwelcome future consequences arising from current distributions, sales, and/or transfers of interests in the partnership
Learn how to calculate the basis of partnership or LLC following distributions of multiple properties
Understand how to comply with U.S. tax reporting requirements for inbound and outbound transactions and operations
Learn how income is sourced to a foreign jurisdiction
Determine when to challenge IRS requests
Understand IRS audit techniques, inquiries, and appeal rights
Manage the information document request process and evaluate the contents of a revenue agent report (RAR)
Learn specific ways to reduce your individual and small business clients tax bills
Credit Info
CPE CREDITS: Online: 41.5 (CPE credit info)
Автор: Guidolin, Massimo Название: Essentials of Time Series for Financial Applications ISBN: 0128134097 ISBN-13(EAN): 9780128134092 Издательство: Elsevier Science Рейтинг: Цена: 88690.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Essentials of Time Series for Financial Applications serves as an agile reference for upper level students and practitioners who desire a formal, easy-to-follow introduction to the most important time series methods applied in financial applications (pricing, asset management, quant strategies, and risk management). Real-life data and examples developed with EViews illustrate the links between the formal apparatus and the applications. The examples either directly exploit the tools that EViews makes available or use programs that by employing EViews implement specific topics or techniques. The book balances a formal framework with as few proofs as possible against many examples that support its central ideas. Boxes are used throughout to remind readers of technical aspects and definitions and to present examples in a compact fashion, with full details (workout files) available in an on-line appendix. The more advancedchapters providediscussion sections that refer to more advanced textbooks or detailed proofs.
Автор: Diana S. Newman Название: Nonprofit Essentials: Endowment Building ISBN: 0471678465 ISBN-13(EAN): 9780471678465 Издательство: Wiley Рейтинг: Цена: 52800.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Praise for Endowment Building "This comprehensive work shows how endowments can provide multiple opportunities for donor involvement when the solicitation program is well designed and integrated with other fund development and program goals.
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