Just the Basics: ASC 740

Wednesday, November 20, 2019

University of San Francisco

101 Howard Street

Rooms 154 and 155

San Francisco, CA 94105

Topic:                  Just the Basics: ASC 740

Speakers:            PwC LLP

• Adan Martinez, Partner, Bay Area/Northwest Industry Tax Practice Leader – San Francisco, CA
• Tiffany Chu, Partner - San Francisco, CA
• Joe Giovanelli, Director – San Francisco, CA

Agenda

8:00-8:30 am          Registration/Breakfast

8:30-8:35 am           Introductions

8:35-8:45 am          Codifications and Guidance           

8:45-9:15 am          Identification and Classification of Book/Tax Differences

9:15-9:45 am           Current Tax Provision – Definition, Calculation and Activity

9:45-10:15 am         Deferred Tax Provision – Definition, Calculation and Activity

10:15-10:30 am       Break

10:30-10:45 am       Provision to Return

10:45-11:15 am       Total Tax Provision and Effective Tax Rate

11:15-12:00 pm       Disclosure and Non-GAAP Adjustments

12:00-1:00 pm         Lunch

1:00-1:30 pm           Uncertain Tax Positions

1:30-2:00 pm           Valuation Allowance

2:00-2:30 pm           Outside Basis

2:30-2:45 pm           Break

2:45-3:00 pm           Balance Sheet Proofs

3:00-3:30 pm           Interim Provisions

3:30-3:45 pm           The Auditor’s Perspective on ASC740

3:45-4:00 pm           Q&A / Wrap Up

­ Just the Basics: ASC 740

DATE: Wednesday, November 20, 2019

THIS IS NOT A PREPAID EVENT

*Please enter your TEI Member Number in the Promo Code box in EventBrite to take advantage of your TEI member discount. If you don’t know your member number, please go to https://www.tei.org/

No refunds will be issued after November 15th, 2019.  If you request a refund, you will be charged a fee by Eventbrite for the refund.  The fee will vary by event and type of credit card used.

Substitutions may be made up to the date of the event.

CLE/CPE Credits

CLE - The San Francisco Chapter of TEI has been approved by the State Bar of California to provide continuing legal education (CLE) credits.  This program is scheduled to provide 6 hours of CLE credits in taxation based on 60-minute hours. 

CPE - The San Francisco Chapter of TEI has been approved by the California Chapter of Accountancy to provide continuing professional education (CPE). This program is scheduled to provide 7 hours of CPE credits in taxation based on 50 minute hours.

TEI Membership Information, visit:     https://www.tei.org/membership or contact Wendy Aitken at waitken@fremontGroup.com.